IRS Publication 17 — Your Federal Income Tax (Individuals)
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If the last day for claiming a credit or refund is a Saturday, Sunday, or legal holiday, you can file the claim on the next business day.
If you don’t file a claim within this period, you may not be entitled to a credit or a refund. Federally declared disaster. If you were affected by a federally declared disaster, you may have additional time to file your amended return. See Pub. 556 for details.
Protective claim for refund. Generally, a protective claim is a formal claim or amended return for credit or refund normally based on current litigation or expected changes in tax law or other legislation. You file a protective claim when your right to a refund is contingent on future events and may not be determinable until after the statute of limitations expires. A valid protective claim doesn’t have to list a particular 18 Chapter 1 Filing Information Publication 17 (2025)
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