REFUND DATE

[TAXMAN]

Any one know what the latest dates could be for 2018 with a refund. Picked up 2 this week end. I can't seem to find a definitive answer. I did notice TP put in an extension with no balance due. He said prior preparer suggested he do it.

[Margaret CPA in OH]

I just had to look this up for a client with early dementia.  She hadn't filed since 2017 so 2018 for a refund would be 3 years from the due date in 2019 or April 2022.  However, if income is understated by 25% or more, statute is 6 years and for fraud is forever or something.  In this case, when I finally got through to e-services, apparently she self-prepared for 2018 and really botched it so now owes. 

Unfortunately you do have to mail 2018 returns as it is beyond e-filing deadline so prepare to wait for refund.

[TAXMAN]

I was questioning myself since IRS had extend so many dates due to covid and shutdowns I really did not know.