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However, if there is a refund then  the 3 year statute of limitations for claiming the refund has expired for 2017 unless there was a extension filed prior to the April 15, 2018 due date.      Without an extension, the last day to file for a 2017 refund was May 17,2021.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**