Mr. and Mrs. Dint filed their 2014 Form 1040 on January 28, 2015. Assuming that the return does not contain any significant errors, what is the latest date that the IRS can assess any additional 2014 tax?

Question

Quizplus · Accepted Answer

The IRS has three years from the due date of the tax return, including extensions, to assess any additional tax. Since the Dints filed their return on January 28, 2015, the three-year statute of limitations for assessment for the 2014 tax year ends on April 15, 2018. Therefore, the latest date the IRS can assess any additional 2014 tax is April 15, 2018.

Mr and Mrs