Although you are generally not required to file a tax return if your return will result in a refund, the Internal Revenue Service and your state's department of revenue urge you to file to claim your refund. Whether you were out of the country for work, incapacitated due to illness or simply forgot to file, you can file an income tax return late, but there are certain limitations.
As long as you have not exceed the statute of limitations, you should be able to claim your state tax refund late.
Exploring the IRS Statute of Limitations
The IRS has a statute of limitations to claim an income tax refund. You must file your tax return to claim a refund within three years of the tax due date, which is typically April 15. If you fail to file your tax return within the three-year limit, you will lose any credits, including overpayments from income tax withholdings and prepayments through estimated tax payments. Even though there is a statute of limitations to claim a refund, the IRS does not have a statute of limitations to collect taxes that you owe if you do not file.
Evaluating State Limitations
Most states have a similar statute of limitations as the IRS to claim a tax refund, but some states might differ slightly. For example, California, Colorado and Wisconsin have a four-year statute of limitations for filing an income tax return to claim a refund. Montana has a statue of limitations of five years.
Amending a Return
If you initially file your return by the tax deadline and realize later that your return contained errors, the statute of limitations to claim an additional refund might differ depending on your state of residence. Some states require you to file an amended return within a certain number of years from the day you filed, not the tax due date.
For example, if you live in Oregon and filed your 2010 tax return March 30, 2016, you have until March 30, 2019, to file an amended return to claim an additional refund. If you owed tax on your previously filed Oregon tax return, you have two years from the date of payment to claim a refund on tax that you paid.
Assessing Late Fees and Penalties
If the IRS owes you a refund and you file late, the IRS will not charge you a penalty for filing late. States generally follow this same rule by only charging late fees and interest on taxes due. For more information on the statute of limitations and fees for filing late, contact your state's department of revenue.
Angela M. Wheeland specializes in topics related to taxation, technology, gaming and criminal law. She has contributed to several websites and serves as the lead content editor for a construction-related website. Wheeland holds an Associate of Arts in accounting and criminal justice. She has owned and operated her own income tax-preparation business since 2006.