anita@drux3.UUCP (06/21/84)
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I have a friend who never filed taxes for 1981. The IRS would owe him
money if he filed. Is there a deadline for filing for past years?
I know there are various deadlines regarding amending returns you've
already filed, but I can't find any definite info on the above
question. He did call the IRS, and they implied that if he owes the
them he has to file, but if they owe him, then it's too late. How
can that be? Thanks in advance for any info.
A. Hornwildbill@ucbvax.UUCP (William J. Laubenheimer) (07/04/84)
The official deadline is three years from the filing date. Thus, a 1981
tax return can be filed up to three years from April 15, 1982; thus,
April 15, 1985.
This does work, too. A friend of mine recently decided to catch up on
filing some tax returns, because he hadn't filed a return since 1979 (!).
Doing this required the following sequence:
1980 tax return
1981 tax return (generated negative income, resulting in:)
1978 amended return (due to loss carryback)
1979 amended return (carrying credit from 1978 forward)
1980 amended return (ditto)
1981 amended return (ditto)
1982 tax return
1983 tax return
Whee! The IRS is currently in the process of making a mess out of this
intricate sequence - the returns have to be processed in the same order
that he filled them out due to the interconnection, and the mailing office
seems to have stripped off the stop notice he put on the envelope and
all the cover letters he put on each return.
____ Bill Laubenheimer
___ / \ ___ UC-Berkeley Computer Science
/ \ | o o | / \ ucbvax!wildbill
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...Killjoy was here!