Legal Question in Tax Law in Kentucky

Re: failure to file taxes

Can you get your refunds. Well, yes and no. There are time limits on refund claims. They get complicated, like everything else related to income taxes, but assuming a simple situation (all taxes paid in are due to withholding on your wages, no extension requests were filed, you have no special circumstances like being disabled and therefore incapable of managing your own affairs during any portion of the last six years, etc.), then at this point you can recover only the overpayents for 2003, 2002 and 2001. The prior years are too old. You have to file a refund claim within three years of the due date of the return.

For more information on the problems of "nonfilers," see the article I wrote on this subject for the Maryland Society of Accountants. It is on my website at www.bjhaynes.com/articles.