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Others may not have had any tax withheld but would be eligible for the refundable Earned Income Tax Credit. Nevertheless, whether or not a taxpayer is required to file, in order to be eligible for a refund an individual must file Form 1040X (1120X for corporations) to claim the refund within three years. The government is able to determine the appropriate amount of refund through these forms. The IRS estimates that approximately half of the nonfilers could claim refunds of more than $484. There is no penalty assessed by the IRS for filing a late return qualifying for a refund. For those who failed to file and are eligible for a refund, can still claim a refund on the 2001 tax year until April 15, 2005...
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