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How does the March 2020 CARES act affect the IRS statute of limitations for Tax Returns?

lvlasvegas
Level 1
25.6.1.6.4 (10-01-2018)
Statute of Limitations Chart for Tax Returns
The Statutory Period of Limitations Chart below shows the due date of the various tax returns (under section 6501 of Internal Revenue Code of 1986). The information is displayed by the Form Number, MFT Code, Type of Tax return, Period Covered, Due Date and Statutory Period of Limitations.






Form Number
Master File Tax (MFT) Code
Type of Return
Period Covered
Due Date
Statutory Periods of Limitations
1040, 1040A, 1040EZ
30
Individual Income
Calendar or Fiscal Year
3-1/2 Months after end of taxable year (calendar year April 15th)
3 years after the due date of the return, or 3 years after the date the return was actually filed, whichever is later.
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dkh
Level 11

Go to irs.gov News Releases --- full of the information you are seeking.   Or read through the questions in this forum.  That questions has been addressed many times over.  Lots of good links included in the answers.  

sjrcpa
Level 15

I don't think anything in the CARES Act affects the statute (off the top of my head).

Notice 2020-23 does extend the statute for 2016, for purpose of applying for a refund I think.


ex-AllStar