Question 1

What is the IRS assessment statute of limitations (ASED)?

Accepted Answer

The ASED is typically 3 years from the date you filed your return. It extends to 6 years if you omit more than 25% of your gross income. If no return is filed or fraud is involved, the statute is unlimited.

Question 2

What is the collection statute expiration date (CSED)?

Accepted Answer

The CSED is 10 years from the date of assessment. The IRS must collect the tax within this period, though certain events like bankruptcy or offer in compromise can extend it.

Question 3

When does the refund statute expire?

Accepted Answer

You must claim a refund within 3 years from the date you filed the return, or 2 years from the date you paid the tax, whichever is later.

Question 4

How long should I keep tax records?

Accepted Answer

Keep records for at least 7 years to cover both the 3-year assessment period and potential 6-year extension for substantial omissions. For fraud or no-return situations, keep indefinitely.

Statute Type	Period	Deadline Year	Status
Assessment (ASED)	3 years	2025	Open
Collection (CSED)	10 years	2033	Open
Refund Claim	3 years	2025	Claimable

IRS Statute of Limitations Calculator

Statute of Limitations Summary

Risk Assessment

Assessment Rule Applied

Collection Statute (CSED)

Recommendation

Statute Key Points