I owed $350 on my 2020 NYS tax return. I accidentally omitted my "Start-Up NY" wages, which allows employees of eligible companies to be refunded on all NYS taxes withheld from their paycheck. Based on the IT-201X, I should be owed a refund of $3,500. However, from reading NY Tax L § 687 (2022), it says "the amount of the credit or refund shall not exceed the portion of the tax paid within the three years immediately preceding the filing of the claim."
Does this mean my refund will be limited to the total of tax paid on my returns from 2017-2019?
