Rhode Island Tax Div. Finds Taxpayer Didn’t File Income Tax Refund Claim Within Required Time-Period

The Rhode Island Division of Taxation (Tax Div.) Jan. 7 denied Taxpayer’s individual income tax refund claim. Taxpayer paid estimated tax for 2017 when due in 2018, but didn’t file their return until 2020 when they claimed a refund. The Tax Div. issued a hearing notice. The Hearing Officer found: 1) taxpayers can claim a refund within three years of filing a return and the refund amount can’t exceed the amount of tax paid within those three years; 2) taxpayers can also file a refund claim within two years from the time the tax was paid and the refund amount ...