Note:

If the taxpayer declines release, follow general case processing procedures to modify.

Determination of the "most recent return due" is illustrated by the following example: Between January 2, 2016 and April 15, 2016, TY 2014 is the most recent return due unless TY 2015 has been filed by the taxpayer. In that case, TY 2015 becomes the most recent return due. After April 15, 2016 , if the taxpayer filed an extension for TY 2015, the most recent return due is still TY 2014 until the extension expires. If no extension was filed, TY 2015 is the most recent return due.

"On time" is defined as all tax, penalties and interest paid by the due date of the return. If the taxpayer filed an extension, all tax, penalties and interest must be paid by the regular due date of the return. A late filed refund return will be considered as filed "on time" because the taxpayer is credited with his withholding on the due date of the return. A late filed return that was full paid after the due date or extended due date does not meet the "on time" definition. Additional assessments and/or adjustments to the return which were full paid will be considered as paid on time.

For taxpayers meeting the conditions in (1) above, follow procedures in the table below: