International taxpayers
Find tax filing requirements for international individuals and businesses.
Statutes of limitations for assessing, collecting and refunding tax
A statute of limitation is the time period established by law during when IRS can review, analyze, and resolve your tax-related issues. When the statutory period expires, we can no longer assess or collect additional tax, or allow you to claim a refund.
Additional audiences
Federal, state and local governments
Resources for federal, state, local and government groups that have employees or contractors
Indian tribal governments
Tax information for Native American tribal governments and members
Tax-exempt bonds
Information about tax advantaged bonds, including tax exempt, tax credit and direct pay bonds
Governmental liaisons
If you’re with another federal agency or a state or local tax agency, partner with us to make things easier for you and for the taxpayer
A statute of limitation is the time period established by law during when IRS can review, analyze, and resolve your tax-related issues. When the statutory period expires, we can no longer assess or collect additional tax, or allow you to claim a refund.
Statute expiration dates
The expiration date of a statute of limitation depends on the:
- Time IRS can assess tax
- Time IRS can collect tax
- Time you can claim a credit or refund
How to know which statute expiration date applies to you
When we assess or collect taxes from you or when we decide on your filed claim for a credit or refund, we mail you a notice or letter. The notice or letter will tell you about the tax year, what actions we’re taking and next steps. For more information, see Understanding your notice or letter.