Per IRS guidance (https://www.irs.gov/businesses/small-businesses-self-employed/filing-past-due-tax-returns:(
"If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit."
The filing deadline for the 2015 individual tax return was April 18, 2016. So in order to claim any refund, you will need to file by April 18, 2019.
[edited 2/24/17, 8:25pm]
Can you still file 2015 tax return even if you don't expect a refund due to the 3 year rule? Refund would have been about $200.
Yes, you can still print, sign and mail a 2015 tax return. It cannot be e-filed. You can purchase the desktop software and download it to a full PC or Mac, or you can use the paper forms and prepare the return by hand. As you already know, it is too late to receive a refund for a 2015 return, even if it shows one on the tax form.
To file a return for a prior tax year
If you need to prepare a return for 2015, 2016, or 2017 you can purchase and download desktop software to do it, then print, sign, and mail the return(s)
https://turbotax.intuit.com/personal-taxes/past-years-products/
Remember to prepare your state return as well—if you live in a state that has a state income tax.
When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s. Use a mailing service that will track it, such as UPS or certified mail so you will know the IRS/state received the return.
Note: The desktop software you need to prepare the prior year return must be installed/downloaded to a full PC or Mac. It cannot be used on a mobile device.
2015
Form 1040 https://www.irs.gov/pub/irs-prior/f1040--2015.pdf
Form1040 Instructions https://www.irs.gov/pub/irs-prior/i1040gi--2015.pdf
Form1040A https://www.irs.gov/pub/irs-prior/f1040a--2015.pdf
Form 1040A Instructions https://www.irs.gov/pub/irs-prior/i1040a--2015.pdf
Form 1040EZ https://www.irs.gov/pub/irs-prior/f1040ez--2015.pdf
Form 1040EZ Instructions https://www.irs.gov/pub/irs-prior/i1040ez--2015.pdf
https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment