- Within three years from the time the return was filed; or two years from the time the tax was filed and paid, whichever was later, or
- If no return was filed, within two years from the time the tax was paid.
- Refunds can be requested by filing an amended return.
- For refunds based on changes made by the IRS or New York State use Form NYC-3360B.
- There are no refund claims based on “Net Operating Loss Carryback”.
Finance has 90 days from the due date, extended due date or filing date (whichever is later) to issue a refund without interest.
NYC-3360B Report of Federal or State Change in Tax Base