Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. If you do not file a claim within this period, you may no longer be entitled to a credit or a refund . . . . Nonfilers can get refund of overpayments paid within 3-year period.
posted by Weebot at 11:08 AM on July 16, 2008