While most refunds must be claimed within 3 years of the due date (normally April 15) of the return, certain exceptions exist:
1) For taxpayers abroad, their 3 years starts from June 15 of the year they were abroad. So it's 3 years + 2 months.
2) Refunds of US income tax paid, when claiming the foreign tax credit, can be claimed up to 10 (!) years back. For those who were abroad on April 15 of that tax year, this would be June 15 + 10 years.
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