Question

Ms. Marsh filed her 20X0 individual income tax return on February 15, 20X1. All her tax was paid during the year through withholding. The return was due on April 15, 20X1. During January 20X2, she discovered that she had not taken a properly substantiated charitable contribution that would have reduced her total tax by $250 on her 20X0 tax return. By what date must she file her amended return to claim a refund of the tax paid?

Answer 1

April 15, 20x4

Step-by-step explanation:

Ms. Marshall can file for a refund until the later of the following 3 dates:

• 3 years from her original tax filing (February 15, 20x4)
• 3 years from the due date of her original tax filing (April 15, 20x4)
• 2 years since paying her taxes (December 31, 20x2)

In this case, the later date would be April 15, 20x4