What do I need to send in to amend my 2007 1040?

You prepare the 2007 1040X and attach the 1116. Your deadline for a refund is 3 years from the due date of the original return. Your request for refund must be postmarked no later than 4/15/11.

Taxcut, and failed to file a

What if the original return had an extension? Then must it be postmarked by 10/15/11? What if the poster lives outside the US -- then should the return be postmarked by 6/15/11 or 12/15/11 if an extension is in effect?

Taxcut, and failed to file a

Yes and yes. It is 3 years from due date including extensions.

No, it's 3 years from the presumptive filing date (4/15) or the actual filing date, whichever is later. IRC 6511 & 6513.

Phil Marti VITA/TCE Volunteer

Phil:

I think you may be confusing filing for a refund and how much of a refund you can actually obtain. The TAx Court and Circuots have all applied the extension to the 3 year rule. However, the amount of refund may be limited. The IRS explains this in Pub

Also, I don't think any of us mentioned that it is 7 years for bad debts and worthless securities. Nor did we mention the two year rule for taxes paid that is included in the last example below.

Limit on Amount of Refund

If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid within the 3 years (plus the length of any extension of time granted for filing your return) before you filed the claim. Example 1. You made estimated tax payments of $1,000 and got an automatic extension of time from April 15, 2003, to August 15,

Example 2. The situation is the same as in Example 1, except that you filed your return on October 31, 2003, 2½ months after the extension period ended. You paid an additional $200 on that date. Three years later, on October 27, 2006, you file an amended return and claim a refund of $700. Although you filed your claim within 3 years from the date you filed your original return, the refund is limited to $200. The estimated tax of $1,000 was paid before the 3 years plus the 4-month extension period.

Claim filed after the 3-year period. If you file a claim after the 3-year period, but within 2 years from the time you paid the tax, the credit or refund cannot be more than the tax you paid within the 2 years immediately before you filed the claim.

Example. You filed your 2002 tax return on April 15, 2003. You paid $500 in tax. On November 2, 2004, after an examination of your 2002 return, you had to pay $200 in additional tax. On May