Claims for Refund
In the event you think you paid too much in taxes, you may
file a claim for a refund. Your claim must be filed within three years from the
date you filed your original return or two years from the date you paid the
tax, whichever is the latter. In addition, the law generally provides for interest
on your refund in the case it is not paid within 45 days of the date your
return was filed for your claim of refund. Publication 556, Examination of
Returns, Appeal Rights, and Claims for Refund, has more detailed
information on refunds. In the case that you were due a refund but did not file
a return, you deadline to file is three years from the date the return was
originally due to be eligible to obtain that refund.