Deadline for filing past year 1040 for a refund?

[David]

TP hasn't filed tax returns from 2011 - 2015. He says he always filed extensions and he always gets refunds.

I told him there is no sense in filing 2011 since he won't get his refund. 

I am trying to determine if 2012 is still available for him to file and receive his refund. I thought the rules were that a TP has 3 years from the original due date, including extension, to file a 1040 and receive a refund. However, everything I see on the IRS website just says 3 years from the original due date.

Can anyone confirm if a 2012 1040 can still be filed for a refund if the TP filed an extension that filing year?

Thanks.

 

[jklcpa]

1 hour ago, David said:

everything I see on the IRS website just says 3 years from the original due date.

That would not be an authoritative source. From what I've seen on the IRS site it says "due date" not "original due date" even though the examples always use April 15th.

Please read sec 6511(b)(2)(A) regarding this date question.

 

1 hour ago, David said:

I told him there is no sense in filing 2011 since he won't get his refund. 

When advising your client, please consider that by not filing, the SOL never starts.

[SaraEA]

I had a client who hadn't filed for six years.  The IRS eventually filed a SFR, using single,1 exemption.  He finally woke up when they started taking most of his pay.  He was married with two children and left way over $10k on the table because it was too late to get refunds for some years, but at least they dropped the liens on his house and paycheck.   Advise your client to file because the SFR won't be pretty.

[David]

So it appears that he can file his 2012 return by 10/15 and receive his refund. Thanks for your help.

I'm not following what both of you are saying regarding he should file his 2011 even though he won't receive his refund. He hasn't received any letters from the IRS.

My understanding is that if the IRS sees that he has enough taxes withheld against the income documents that were filed with the IRS, then they don't send out letters and they don't threaten to prepare a SFR. They would only do this if they saw that the amount of taxes withheld against the income documents filed would result in additional taxes owed.

I also don't understand the comment that by not filing the 2011 return the SOL won't start. OK, if he files 2011 the SOL starts back in October 2012 doesn't it? Then he is out of luck to receive his refund since the SOL ran out October 2015. So why file? What am I missing here?

Thanks for bearing with me on this.

[GeneInAlabama]

If he files the 2011 return today, the SOL will start the day it is filed, not in October 2012.  If he doesn't file the return, they could come back on him 50 years from now (not likely, but possible).  Why not start the SOL and get it over with?  Who knows what the IRS might do a few years from now?

[ILLMAS]

How about just filing it and not promising the TP a refund, and if he/she gets one, tell them to look at it like if they won the lottery

[RitaB]

I don't try and explain to people wanting old returns prepared and throwing money at me that IRS is not going to issue the refund for this or that year.  I'm preparing returns, not cutting the checks. They probably won't even notice when they don't get it.  /s  Ok, not really.