On: December 21, 2018
From the IRS website (
irs.gov) [A claim] for a refund must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. (If no return was filed and not tax ever paid, if a return is filed over three years from the time it was originally supposed to have been filed, no refund will be issued to the taxpayer for having filed such a late return.)
From the IRS website (
irs.gov) No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in section 6511(a) for the filing of a claim for refund, unless a claim is filed within such period. (This basically means they will not apply a credit for the refund against any other past tax liabilities that may be on your account) Failure to file
past tax returns is a constant issue for tax professional in the tax industry. Too many folks feel that they did not make enough money to have to file in a given year. This happens a lot with 1099 individuals who are basically running one person small businesses. After expenses they end up netting $0, but the IRS is unaware of their expenses, so they treat reported gross revenues as net income.
Example: An 18 wheel owner operator truck driver makes $1,000,000 a year. He/she spends $995,000 on gas, repairs and maintenance during the year. It looks like only $5,000 was made for the year, but the IRS has no record of all these expenses. This is done for 10 years in a row. It looks like the truck driver made $10,000,000 and now owes $3,600,000 in taxes. The ten years of tax returns are filed and now $0 is owed. Only the last 3 years can get the refunds due. A tax refund is issued for $75,000. I was there.
File for your tax returns. Even if you made no money for that year.