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COLORADO DEPARTMENT OF REVENUE TAX GROUP. There is a statute of limitations on refunds being claimed on amended returns In general if a refund is expected on an amended return taxpayers must file the return within three years of the due date of the original return or within two years after the date they paid the tax whichever is later.

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If your change decreases the tax due to Illinois and you want a refund you must file an amended return claim for overpayment within three years after the.

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If a claim for credit or refund relates to an overpayment on account of the.
Are you concerned that if you file an amended return that it will trigger an IRS audit If sodon't be Amending a return is not unusual and it doesn't raise any red flags with the IRS In fact the IRS doesn't want you to overpay or underpay your taxes because of mistakes you make on the original return you file.
 
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Statute of limitations document retention. The Internal Revenue Service limits the amount of time you have to file a 1040X to the later of three years from the date you file the original tax return or two years from the time you pay the tax for that year.

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In their amended 2003 Illinois return Taxpayer sought to claim a refund of Illinois income tax paid regarding the income derived from their sale of the New Jersey.
 

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For more information on filing an amended tax return within the statute of limitations see the Personal Taxes Division Bulletins Is interest paid on amended.