Page 32 - Tax Information for Individuals - Handbook0

Filing Past Due Return Now (2/4)

Claim a Refund

You risk losing your refund if you don't
file your return. If you are due a refund
for withholding or estimated taxes,
you must file your return to claim it
within 3 years of the return due date.
The same rule applies to a right to
claim tax credits such as the Earned
Income Credit.

We hold income tax refunds in cases
where our records show that one or
more income tax returns are past due.
We hold them until we get the past
due return or receive an acceptable
reason for not filing a past due return.

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