1. Tax year 2020 was filed in 2021 plus 3 years is 2024 deadline.
2. See AL ruling on delayed filing here.
Refunds are only potentially available under an Alabama two year statute of limitations for an overpayment of withholding and estimated taxes so will April 15, 2021 or May 17,2021 be deemed as the “original due date of the return”?
Limitations:
A taxpayer also generally has three years to claim a refund of any tax overpaid. However, if the tax was paid by withholding or estimated payments, and you failed to timely file a return, any refund must be claimed within two years from the original due date of the return. State of Alabama Taxpayer Bill of Rights
Query: Is a 2020 return with a refund due to overpayment of withholding and estimated taxes due April 18, 2023 or May 17, 2023 in order to preserve the potential refund under the statute limitations?