| If you... | Then the period is... |
| 1. Owe additional tax and situations (2), (3), and (4), below, do not apply to you | 3 years |
| 2. Do not report income that you should report, and it is more than 25% of the gross income shown on the return | 6 years |
| 3. File a fraudulent income tax return | Not limited |
| 4. Do not file a return | Not limited |
| 5. File a claim for credit or refund after you file your return. | Later of: 3 years or 2 years after tax was paid |
| 6. File a claim for a loss from worthless securities or a bad debt deduction | 7 years |
Information courtesy of the Internal Revenue Service.
