State Tax Day - Current, S.6, New York—Personal Income Tax: Refund Claim Properly Denied, (Nov 4, 2025)

An individual's New York personal income tax refund claim filed in 2021 for tax year 2017 was denied based on a statutory limit that restricted refunds to the amount of tax paid within the three years preceding the claim plus the period for any extension. A specific extension allowed for tax year 2020 returns did not apply to prior years. In addition, the circumstances did not warrant relief under the tax law's special refund authority.

Riley, New York Division of Tax Appeals, DTA NO. 850310, October 16, 2025, ¶410-477