I forgot to file a tax return a couple of years ago. I only work part time and due to that issue, I have never owed any taxes. I can't recall what year it was and would like to file to get my refund which was due me. Will I be assessed any sort of penalty, even though I never owe any taxes because my income isn't high enough? Everything I've been able to read talks about assessed penalties on taxes owed. I haven't been able to figure this out on my own, which is why I'm asking this question.
1 Answer from Attorneys
If filing the tax return(s) would result in an overpayment of withheld taxes (refund) then the tax return must be filed within three years from its normal due date. There is a status of limitations on refunds, if you're one day late you're not entitled to a refund. On April 15, 2013 the statute for 2009 Form 1040 tax returns will pass. If the return were for an earlier period, you're already too late.