Glossary

Barred Refund Claim

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A barred refund claim occurs when a taxpayer attempts to claim a tax refund after the deadline has passed. The IRS has strict time limits on when taxpayers can request refunds, and if a claim is made after this period, it is “barred,” meaning the taxpayer is no longer eligible to receive the refund.

The general rule is that taxpayers must claim a refund within:

Three years from the date the original return was filed, or
Two years from the date the tax was paid, whichever is later.

Refund claims made after these deadlines are barred, and the taxpayer forfeits their right to the refund. To avoid a barred refund claim, taxpayers should file their returns on time and request any refunds within the appropriate timeframe.

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