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Photography duralast 30 mg price They are entitled to amend previously filed income returns to reflect their marriage status. The statue of limitations for filing a refund claim is three years from the date the return was filed, two years from the date the tax was paid or whichever comes later. Refund claims can still be filed for 2010, 2011 and 2012. Some individuals may have special circumstances that allow them to file claims from 2009 and earlier.