Filing Taxes from 2014

[stalgeh]

Hi,

I have client living abroad and did not file taxes from 2014. Is the statute of limitations apply here? If yes, I file for him only 2017,2016, and 2015. Also, what about FBAR report? Is it the same or do I need to file for him from 2014?

Thanks,

Chad

[New York Enrolled Agent]

Hi,

I have client living abroad and did not file taxes from 2014. Is the status of limitation apply here? If yes, I file for him only 2017,2016, and 2015. Also, what about FBAR report? Is it the same or do I need to file for him from 2014?

Thanks,

Chad

There is NO statute of limitations for an unfiled return. See §6501(c)(3)

[Bonnie]

2014 tax return is still an open year. Taxpayer has 3 years from the original due date of return which would have been April 15, 2015 so they have until April 15 of 2018 to file a 2014 return.

[Rapid Robert]

Taxpayer has 3 years from the original due date of return which would have been April 15, 2015 so they have until April 15 of 2018 to file a 2014 return.

Sorry, but this is nonsense. Maybe you were thinking about amended return?

[Anarchrist]

As NY EA stated, no statute of limitations on an unfiled return. IRS standard procedure for non-filers is 6 years.

Taxpayers have 3 years from due date of return to claim refund. Thus a 2014 refund claim can be filed up to 4/15/18. Off the top of my head I can't recall if it has to be mailed or received by the irs by 4/15/18.

[TaxGuyBill]

2014 tax return is still an open year. Taxpayer has 3 years from the original due date of return which would have been April 15, 2015 so they have until April 15 of 2018 to file a 2014 return.

That applies to receiving a refund, but the tax return still must be filed (and any amount due would need to be paid).

[New York Enrolled Agent]

As NY EA stated, no statute of limitations on an unfiled return. IRS standard procedure for non-filers is 6 years.

Taxpayers have 3 years from due date of return to claim refund. Thus a 2014 refund claim can be filed up to 4/15/18. Off the top of my head I can't recall if it has to be mailed or received by the irs by 4/15/18.

This year the due date is 4/17/2018. The refund claim must be postmarked no later than that date. See Weisbart 222 F.3d 93 (CA2 2000). The IRS has acquiesced in this case