Tax Dictionary – Refund Statute Expiration Date (RSED)

IRS Definition

An original return claiming a refund must be filed within three years of its due date for a refund to be allowed in most instances.

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The refund statute expiration date (RSED) is the amount of time you have to claim any tax refunds due to you. You have three years from the date you filed the return, or two years from the date you paid the taxes, whichever is later. Once this time has passed, the IRS won’t issue your refund or apply it to other taxes you owe.

Learn how to address unfiled tax returns.

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