2021 Tax Refund Claim: Can somebody confirm and show me the IRS publication that states I have until October 2025 if I applied for an extension on my 2021 tax returns?

[lnk-fr]

Many have told me that my deadline is 3 years from the original due date which is 4/15/2025.
However, I read this recently... that the amount of credit or refund you can receive depends on when you file your claim. I was wondering if this confirms that my deadline is 10/15/2025 since I filed for an extension. Please share the irs publication if possible. 

https://www.irs.gov/filing/time-you-can-claim-a-credit-or-refund

How much credit or refund you can receive
The amount of credit or refund you can receive depends on when you file your claim.

You file a claim within 3 years from when you file your return
Your credit or refund is limited to the amount you paid during the 3 years before you filed the claim, plus any extensions of time you had to file your return.

[MindyB]

It depends on when you actually filed the return.  If you had an extension (which gave you until 10/15/22 to file) but filed the return 6/15/22, then your amended return requesting a refund is due 6/15/25.  

Per IRS topic no. 308: If you had an extension to file a return and you file it before the extended due date, the return is treated as filed on the date the IRS receives the return.

[lnk-fr]

You're saying that if I had filed, I would have exactly 3 years from the day I filed the return to claim the refund right?

I haven't filed my return yet so I'm hoping that this is irrelevant in my case. 

Can you confirm if the lookback period that determines the max refund I can claim does go back 3.5 years since I filed for the extension? @MindyB 

the timeline is as follows:
1. Estimated Tax payments made in 2021.
2. Extension filed in 2022 April 15 2022.
3. Extension payment made on April 20 2022.

4. Another payment made in Oct 2022.

5. Have no filed return yet

If I file on Oct 15 2025, will I be eligible to claim refunds from all of the payments I have made during 2021 and 2022? or will I be limited to payments made past Oct 15 2022 (which is past all dates I made tax payments and therefore I lose ability to claim refund)

[lnk-fr]

@MindyB Does the 3 year not 2 year rule apply if I haven't filed yet?

[RobertB4444]

You have three years from the due date of the return - which, because you filed an extension, is 10/15/25.

However, I would be prepared to have to prove that the extension was filed.  Go to your account on the IRS website (here is where to log in or create one if you haven't) and make certain that the 2021 extension shows on the account.

@lnk-fr