Statute of Limitations


There are numerous statutes of limitation related to taxes.  Here’s a brief summary of the more common limitations periods.


Federal income Tax: There is a ten year statute of limitation on the collection of federal income tax.  The ten years runs from the date the return is received by the IRS and the tax assessed.  So if the return was never filed, the statute of limitations hasn’t begun to run.  Certain events toll (or stop the running of) the ten year statute of limitations.  Please contact us for more information.


Income Tax Refund: A return must be filed within three years (federal) or four years (state) of its due date or the refund is lost.


Filing of Return: There is no statute of limitations on the filing of a tax return.  Click here for more information.


Wisconsin Income, Sales and Use Taxes: Practically speaking, there is no statute of limitations for Wisconsin income tax, sales tax, use tax.


Payroll Taxes: There is no statute of limitation on payroll taxes.





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