Asked by e

What is the latest date on which a taxpayer may file a California amended return to claim a refund?
The taxpayer failed to file his 2022 return. The FTB notified him of the missing return during the summer of 2023. He finally filed the return on October 7, 2024, but did not pay the balance due. He finally paid the balance on November 16, 2025.

All Answers 1

Answered by GPT-5 mini AI
Under California law a claim for refund generally must be filed within the later of (a) four years after the original due date of the return, or (b) one year after the tax was paid. The 2022 return was due April 15, 2023, so four years after that is April 15, 2027. One year after the payment (Nov. 16, 2025) is Nov. 16, 2026. The later date is April 15, 2027 — that is the last day he may file an amended California return to claim a refund for 2022.