Finanial disability

[MarkCTX]

Does anyone have any experience in filing for a refund where the statute has expired but falls under the financial disabilty exception under Code Section 6511 (h)? Client's mother has been determined to be mentally impaired for some time. Client needs to file for 2007 and 2008 for the mother for modest refunds. How does taxpayer file? Simply file the 1040 forms with an explanation or is Form 843 involved?

Mark

[Burke]

Do not use Form 843 to request a refund of income taxes. I am assuming the returns have never been filed. Complete the relevant years' returns and submit to the IRS with the documentation required. See Rev Proc 99-21 which details what needs to be submitted. www.irs.gov/pub/irs-drop/rp-99-21.pdf.

[MarkCTX]

You are right about not using Form 843. No forms have been filed. I was unaware of Rev Proc 99-21 but will look at it. Also Pub 556 is helpful in listing the elements required in a physician's statement.

Thanks again

Mark