Taxpayer filed her 2013 Form 1040, U.S. Individual Income Tax Return, on May 5, 2018, over 4 years late. For 2013, the Taxpayer had $2,000 in withholding credits and paid estimated taxes of $4,000. The Form 1040 showed a total tax liability of $2,000 and claimed a refund of $4,000.
Question: did the Taxpayer’s 2013 Form 1040 constitute a timely claim for refund?
A. No, all claims for income tax refunds must be filed on Forms 1040X, Amended U.S. Individual Income Tax Returns.
B. No, the last day for the Taxpayer to file a 2013 claim for refund was three years after the due date of the return or April 15, 2017.
C. Yes, because the IRS did not suffer and prejudice or harm.
D. Yes.
E. No, the three year look back rule makes the 2013 Form 1040 an untimely claim.