IF you… | THEN the period is… | |
---|---|---|
1 | Owe additional tax and (2), (3), and (4) do not apply to you | 3 years |
2 | Do not report income that you should and it is more than 25% of the gross income shown on your return | 6 years |
3 | File a fraudulent return | No limit |
4 | Do not file a return | No limit |
5 | File a claim for credit or refund after you filed your return | The later of 3 years or 2 years after tax was paid. |
6 | File a claim for a loss from worthless securities | 7 years |
9374 Three Rivers Road
Gulfport, MS 39503
9374 Three Rivers Road Gulfport, MS 39503