Refusing to pay a refund of 2019 taxes because they weren't filed within 2 years of the filing period...

[lillyjohnson]

We have a client who received a letter from the state of Alabama noting they would not issue a refund for his 2019 state taxes because the return was not filed within two years of the filing period. We filed his 2019 taxes in 2022. He is owed a lot of money from the state. Any advice?

[Jonesin1]

What is the statute of limitations on refunds in Alabama?

Time 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.

https://www.revenue.alabama.gov/legal/taxpayer-bill-of-rights/#:~:text=Time%20Limitations&text=A%20t....

[dkh]

Print the Efiling Reports that show date return was accepted by the state as proof it was submitted within the allowed time period.

[sjrcpa]

Your client has learned a lesson the hard way. This should inspire them to file 2020 and 2021 ASAP.

[qbteachmt]

"We filed his 2019 taxes in 2022"

Which date? Let's review that tax year 2019 would be due in 2020. 2020 was a covid year. AL had a due date of July 15.