Tables
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| If you... |
Then the period is... |
| Owe additional tax and (2), (3), and (4) do not apply to you |
3 years |
| Do not report income that you should and it is more than 25% of the gross income shown on your return |
6 years |
| File a fraudulent return |
Unlimited |
| Do not file a return |
Unlimited |
| File a claim for credit or refund after you filed your return |
The later of 3 years or 2 years after tax was paid. |
| File a claim for a loss from worthless securities |
7 years |
| If you... |
Then the period is... |
| Owe additional tax and (2), (3), and (4) do not apply to you |
3 years |
| Do not report income that you should and it is more than 25% of the gross income shown on your return |
6 years |
| File a fraudulent return |
Unlimited |
| Do not file a return |
Unlimited |
| File a claim for credit or refund after you filed your return |
The later of 3 years or 2 years after tax was paid. |
| File a claim for a loss from worthless securities |
7 years |
| If you... |
Then the period is... |
| Owe additional tax and (2), (3), and (4) do not apply to you |
3 years |
| Do not report income that you should and it is more than 25% of the gross income shown on your return |
6 years |
| File a fraudulent return |
Unlimited |
| Do not file a return |
Unlimited |
| File a claim for credit or refund after you filed your return |
The later of 3 years or 2 years after tax was paid. |
| File a claim for a loss from worthless securities |
7 years |
