Statute of limitations on assessment
The IRS generally has three years from the later of the due date or the filing date to assess more tax. The period is six years if gross income was understated by more than 25%.
There is no limit for a fraudulent return or when no return was filed. Taxpayers have three years from filing, or two years from payment if later, to claim a refund.
Example. A 2022 return filed on April 10, 2023 is treated as filed on April 18, 2023, its due date, so the IRS has until April 18, 2026 to assess.
By Binod Raj Singh, CPA (licensed in Montana) · Updated for the 2026-2027 exam windows · Last updated 2026-11-05