Financial Disability ??

[Bjorn]

Fact Pattern:
Woman had husband die in 2003.
She thought 2004 1040 was filed but it turns out it was never filed.
Today she filed her 2004 1040 and it is a refund.

She had major emotional problems with the death of a spouse and a teenager to deal with.
She had nobody else responbile in her life.
Is there a chance of getting this refund released because it is too old?

Mahalo,

Bjorn

[New York Enrolled Agent]

Fact Pattern:
Woman had husband die in 2003.
She thought 2004 1040 was filed but it turns out it was never filed.
Today she filed her 2004 1040 and it is a refund.

She had major emotional problems with the death of a spouse and a teenager to deal with.
She had nobody else responbile in her life.
Is there a chance of getting this refund released because it is too old?

IMO, the chances are slim. You have a pretty big barrier in front of you.

Rev Proc 99-21 requires the following to establish "financial disability"

Unless otherwise provided in IRS forms and instructions, the following statements are to be submitted with a claim for credit or refund of tax to claim financial disability for purposes of section 6511(h).

(1) a written statement by a physician (as defined in section 1861(r)(1) of the Social Security Act, 42 U.S.C. section 1395x(r)), qualified to make the determination, that sets forth:
(a) the name and a description of the taxpayer's physical or mental impairment;
(b) the physician's medical opinion that the physical or mental impairment prevented the taxpayer from managing the taxpayer's financial affairs;
(c) the physician's medical opinion that the physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months;
(d) to the best of the physician's knowledge, the specific time period during which the taxpayer was prevented by such physical or mental impairment from managing the taxpayer's financial affairs; and
(e) the following certification, signed by the physician:
I hereby certify that, to the best of my knowledge and belief, the above representations are true, correct, and complete.

(2) A written statement by the person signing the claim for credit or refund that no person, including the taxpayer's spouse, was authorized to act on behalf of the taxpayer in financial matters during the period described in paragraph (1)(d) of this section. Alternatively, if a person was authorized to act on behalf of the taxpayer in financial matters during any part of the period described in paragraph (1)(d), the beginning and ending dates of the period of time the person was so authorized.