What is the date of the statute of limitations if the taxpayer files a Form 1040X on March 15, 2013 after having filed his 2011 Form 1040 on February 3, 2012?
A)March 15, 2014
B)March 15, 2015
C)March 15, 2016
D)April 15, 2014
E)April 15, 2015

Question

Quizplus · Accepted Answer

The statute of limitations for filing an amended return (Form 1040X) is generally three years from the original filing date or two years from the date the tax was paid, whichever is later. Since the original 2011 Form 1040 was filed on February 3, 2012, the three-year period would end on April 15, 2015, which is the later date.

What Is the Date of the Statute of Limitations If