Skip to main content
Tax

What is the statute of limitations on taxes?

Quick Answer

The IRS generally has 3 years from the filing date to assess additional tax. The window stretches to 6 years if you understated income by more than 25%, and is indefinite for fraud or unfiled returns. Refund claims must be filed within 3 years.

IRS statute of limitations by audit scenario.
Warren Team
Updated April 26, 2026
38

Important Disclaimer:

The information provided is for educational purposes only and should not be considered as personalized financial advice. Warren is a registered investment advisor. Past performance does not guarantee future results. Please consult with a qualified financial advisor before making investment decisions.

Get Expert Advice

Schedule your free consultation with our fiduciary advisors

Book Free Consultation