Barbara Bigsby ﬁled her 2010 Form 1040 on April 15, 2011, but did not pay her tax liability of $3,000. On June 15, 2012, she paid the tax in full. In 2013, Barbara discovered additional deductions for 2010 that will result in a refund of $1,000. To receive her refund, Barbara must ﬁle an amended income tax return by:

Question

Quizplus · Accepted Answer

Barbara's claim must be ﬁled within three years from the time the original return was ﬁled or two years from the time the tax was paid, whichever of these two periods has the later expiration. Therefore, the time is June 15, 2014.

Barbara Bigsby ﬁLed Her 2010 Form 1040 on April 15