Bill filed his 2020 tax return on March 15th, 2021. He paid the tax liability associated with the return on December 20, 2022. The statute of limitations for filing a refund claim for the tax paid with Bill's 2020 tax return would usually end: March 15th, 2023 December 20th, 2024 March 15th, 2024 April 15th, 2023 April 15th, 2024