A claim for refund is a request for reimbursement of the overpayment of taxes paid in previous years. In general, a taxpayer can file a claim for refund the later of four years after the original return due date, four years after the date of a timely filed return or:

Select one:

a. four years from the date of overpayment.

b. one year from the date of overpayment.

c. six months from the date of overpayment.

d. 18 months from the date of overpayment.