Refund Statute Closing Soon on Unfiled 2022 Returns
Some taxpayers can file after April 15, 2026 and get a full or partial refund
In a recent news release, the IRS stated that $1.2 billion of refunds could be lost if certain individuals do not file their 2022 Form 1040 returns by April 15, 2026.
While it is best to file any 2022 Form 1040 returns before April 15, 2026 to avoid issues, many individuals may qualify for an exception that allows for a full or partial refund if the original 2022 return is filed after that date.
Why April 15, 2026 is the General Deadline
Under §6513(b)(1) and §6513(b)(2), withholding taxes and estimated tax payments for tax year 2022 are deemed paid on April 15, 2023. For any of those amounts to be refundable, April 15, 2023 must fall within the three-year period immediately preceding the filing of the original 2022 return; thus, it must be filed by April 15, 2026. See §6511(b)(2)(A) and Rev. Rul. 76-511.
Exception #1: Extension Filed
If an individual received an automatic six-month extension of time to file, they have until October 15, 2026 to file the 2022 Form 1040 to get a full refund because the extension period is added to the three-year lookback period. See §6511(b)(2)(A) and Internal Revenue Manual 25.6.1.10.3.3(2), row 6 (12-10-2024).
Example. Tamika files an original delinquent 2022 Form 1040 claiming a refund. She received a six-month extension of time to file the 2022 return. She files the return on May 15, 2026, and her refund is from withholding tax, which is deemed paid on April 15, 2023. Since April 15, 2023 falls within the immediately preceding three years plus the extension period, the refund is allowed. See Internal Revenue Manual 25.6.1.10.3.3.2.1(3)(b) (10-01-2025).
Exception #2: Post April 15, 2023 Payments
If an individual made payments to their 2022 Form 1040 account after April 15, 2023, those payments may be refundable if they fall within the three-year period immediately preceding the filing of the original return, as discussed earlier. However, any portion of the refund attributable to withholding tax or estimated tax payments may not be refundable.
Example. Hugo never filed his 2022 Form 1040 or an extension for that year. After receiving several IRS notices seeking the return, he paid $10,000 to the IRS on January 15, 2024, hoping the IRS would leave him alone. Hugo’s original 2022 return shows a $1,200 refund from withholding only; however, when the $10,000 payment is included, he overpaid $11,200 on the 2022 return.
If Hugo files his original 2022 return on or before April 15, 2026, he can receive a $11,200 refund (both from withholding and the voluntary payment).
If Hugo files his original 2022 return after April 15, 2026, but on or before January 15, 2027, he can receive a $10,000 refund from the voluntary payment; the refund from the withholding is outside the three-year lookback period and not refundable.
If Hugo files his original return after January 15, 2027, the amounts are not refundable since there are no refundable payments in the preceding three-year period.
Timely Postmark Counts
A claim filed on a delinquent original income tax return that is postmarked on the last day of the three years is deemed to be filed on the postmark date. See Internal Revenue Manual 25.6.1.10.3.3.1.4(3) (10-01-2025) and Treas. Reg. §301.7502-1(f).
It is best practice to mail these returns by certified mail, as the date of the U.S. postmark on the receipt retained by the sender is treated as the postmark date. See Treas. Reg. §301.7502-1(c)(2).
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