What is the last date a taxpayer could file a claim for refund for tax year 2015, assuming the "look back" provision does not apply?

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Multiple Choice

What is the last date a taxpayer could file a claim for refund for tax year 2015, assuming the "look back" provision does not apply?

The correct answer is April 15, 2019, because taxpayers generally have three years from the due date of a tax return to file a claim for refund. For the tax year 2015, the return would normally have been due on April 15, 2016. Adding three years to that date leads to April 15, 2019, marking the last date a taxpayer could submit a refund claim for that tax year. In this context, filing a claim after April 15, 2019, would not be permitted for a 2015 tax return unless special circumstances such as the "look back" provision were in play, which is not the case here. Therefore, any other options would extend beyond this three-year limit and are not valid.

The correct answer is April 15, 2019, because taxpayers generally have three years from the due date of a tax return to file a claim for refund. For the tax year 2015, the return would normally have been due on April 15, 2016. Adding three years to that date leads to April 15, 2019, marking the last date a taxpayer could submit a refund claim for that tax year.

In this context, filing a claim after April 15, 2019, would not be permitted for a 2015 tax return unless special circumstances such as the "look back" provision were in play, which is not the case here. Therefore, any other options would extend beyond this three-year limit and are not valid.

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