Get your taxes done using TurboTax

Anonymous_ · ‎August 30, 2019

The manual is somewhat contradictory considering what appears below.

25.6.1.5 (10-01-2018)

The following is a basic guide for processing claims seeking credit or refund based on the statute of limitation:

IF	AND	THEN
The module is in zero balance (and claim for refund is filed within 3 years from the received date of the original return or if the claim is not filed within 3 years but within 2 years from the date tax, penalties and/or interest is paid)	The look-back period is 3 years plus any extension of time to file or the look-back period is 2 years from the date tax, penalties and/or interest is paid	The maximum amount that can be refunded or offset cannot exceed the total of the credits, payments, or offsets cycle date payments made within the look-back period. Adjust the lesser of claim document amount or the total of credits or payment within the look-back period. (If your adjustment contains an increase in the amount of Withholding Tax (W/H), Earned Income Credit (EIC), or Additional Child Tax Credit (ACTC), make correction to these amounts before inputting any other tax decrease). The claim must be disallowed if there are no credits, payments or offset payments made within the look-back period. Do not adjust the module. Send a 105C disallowance letter.