Refund expires after 3 years

[IMCCNJ]

I understand an individual has 3 years to claim an IRS tax refund from the previous year. After 3 years the refund expires and can no longer claim the refund. Question: After 3 years can the individual apply the refund to future returns for tax owed to the IRS?

[bluedeb · Accepted solution]

No, you cannot use the refund for future taxed owed.  

In most cases, an original return claiming a refund must be filed within three years of its due date for the IRS to issue a refund.

Generally, after the three-year window closes, the IRS can neither send a refund for the specific tax year, nor apply any credits, including overpayments of estimated or withholding taxes, to other tax years that are underpaid.