Most of what you've read online about IRS problems is wrong, or at least misleading. I'm Darrin Mish. I practice tax law in Tampa and I've been doing this for 32 years. Here's what's actually true.<\/p>\n
If you believe that you have over paid your taxes, you have a different kind of IRS Problem.\u00a0 It is possible to get money back from the IRS if you follow the correct procedure and have patience. \u00a0Click here to read or watch more IRS Help resources.<\/a><\/p>\n Timeframe<\/strong><\/p>\n Claims for refund need to be filed within 3 years from the date the original tax return was filed or 2 years from when you paid the tax, whichever date is later.\u00a0 If you file your return early, the date will be from the date the return was actually due.\u00a0 If you fail to file a claim for refund within this timeframe, you will probably lose the opportunity to receive a refund.<\/p>\n Click here to watch or read more information on IRS Back Taxes.<\/a><\/p>\n Steps to Filing a Claim for Refund<\/strong><\/p>\n \u2022\u00a0\u00a0\u00a0 Fill out Form 1040X (Amended U.S. Individual Income Tax Return). IRS Procedure<\/strong><\/p>\n The IRS will either deny your claim, accept it as filed, or examine your claim.\u00a0 If it chooses to examine your claim, it will follow pretty much the same procedure as when it examined your original tax return.<\/p>\n It should be noted that if you file for a refund for more than the allowable amount, a penalty of 20% of the excessive amount might be assessed.<\/p>\n The IRS can deny your claim for a number of reasons:<\/p>\n \u2022\u00a0\u00a0\u00a0 You filed the claim too late. The IRS must send you an explanation of why your claim was denied for any of these or other reasons.\u00a0 You will have 2 years from the date of this mailing to file a refund suit.<\/p>\n There are also special circumstances that can affect a claim for refund such as disaster area claims, claim for refunds by estates, and injured spouse exception.<\/p>\n
\n\u2022\u00a0\u00a0\u00a0 Use a separate form for each year you want to amend.
\n\u2022\u00a0\u00a0\u00a0 Determine whether you need to change your state return also.
\n\u2022\u00a0\u00a0\u00a0 Include the explanation of income, deduction, or credit you base your claim on.
\n\u2022\u00a0\u00a0\u00a0 Attach a copy of the original return and all attachments.
\n\u2022\u00a0\u00a0\u00a0 Send via certified mail.\u00a0 If you have multiple claims, send each one separately.
\n\u2022\u00a0\u00a0\u00a0 Wait.\u00a0 It could take 2-3 months for the claim to be processed.<\/p>\n
\n\u2022\u00a0\u00a0\u00a0 Your claim was based on the unconstitutionality of the revenue acts.
\n\u2022\u00a0\u00a0\u00a0 You reached a settlement with the IRS so the claim is waived.
\n\u2022\u00a0\u00a0\u00a0 You claim a year that is now part of a closing agreement or an offer in compromise.<\/a>
\n\u2022\u00a0\u00a0\u00a0 Your return was closed by a final court order.<\/p>\n