Can I file my 2015 taxes in 2016 or 2017 with a tax offset with out any penalties?

[dominic1dipaolo]

My offset is in process of being disputed and would like to wait until a determination is decided and not sure if I will be penalized or fined for not filing this year.

[NicoleR · Accepted solution]

If you are due a refund and you do not file your return by the April 18th deadline you have three years to file and claim the refund due to you.  There are no penalties, but the IRS could send you a letter asking you to file your return and if you refuse they could file the return on your behalf.

If you owe the IRS and do not file a return or an extension and you do not pay the amount due by the due date of the 2015 return, April 18th, the IRS can access penalties for failure to file a timely return and failure to pay.