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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresTy filed his 2022 return on time on April 18, 2023, having paid $5,000 through withholding. He filed Form 1040-X on April 1, 2026, claiming a $2,000 refund. Is the claim timely, and how much can be refunded?
A refund claim filed within 3 years after the return was filed is timely, and the refund is limited to tax paid within 3 years (plus any extension) before the claim. Withholding is treated as paid on April 15, 2023, the 15th day of the fourth month after the year ends (IRC 6513(b)(1)), which falls within the 3-year lookback from April 1, 2026, so the full $2,000 can be refunded. Source: IRC 6511(a), 6511(b)(2)(A), 6513(b)(1); Form 1040-X instructions. Tax year: 2025 (law as of 31 Dec 2025).
Applying the 2-year lookback to a claim filed within the 3-year period.
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