Statute of limitations New York State Tax Law generally places a three-year statute of limitations on our right to assert additional tax due (generally, three years after your return was filed), beyond which we may not assess tax above what you reported on your return. A six-year statute of limitation applies to abusive tax avoidance transactions. You must obtain a written consent to extend the statute of limitations prior to expiration of the limitation period. The statute of limitations does not apply, however, for any period during which a taxpayer failed to file a return, failed to report the changes made by the Internal Revenue Service (IRS) to a federal tax return (federal changes) or filed a false or fraudulent return to evade tax. For income, estate, and corporation tax purposes, a taxpayer is generally required to report a federal change to New York State within 90 days after the final determination of the change, correction, renegotiation, or disallowance, and must state whether the determination is correct or incorrect.