File aural three-year time limit. Generally, to affirmation a refund, taxpayers charge book a Anatomy 1040X aural three years from the date they appropriate filed their aboriginal tax acknowledgment or aural two years from the date the being pays the tax, whichever is later. For taxpayers who filed their aboriginal acknowledgment aboriginal (for example, March 1 for a agenda year return), their acknowledgment is advised filed on the due date (generally April 15).
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