Refund Statute Expiration Date (RSED)

The Refund Statute Expiration Date (RSED) is a statute of limitation that is a date, by law, for a taxpayer to claim a refund for overpayment of taxes. Understanding the RSED is vital to protecting a taxpayer’s right to a refund and in determining deadlines for filing amended returns or making an abatement request. The rules have several variables which can often be difficult to understand. This presentation will review the rules for the Refund Statute Expiration Dates by using visual examples to easily illustrate how the RSED works allowing Tax Professionals of all levels to feel confident in their understanding.

1 IRS/1 NASBA CPE Credit

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*Self-Study recording not available for NASBA CPE credit.