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| Ben Carr, a calendar-year taxpayer, was 65 years old on December 30, 2012. Ben filed his 2012 individual income tax return on April 1, 2013, and attached a check for the balance of tax due as shown on the return. On August 15, 2013, Ben realized that he had inadvertently failed to claim the additional standard deduction to which he was entitled by virtue of having attained age 65 in 2012. In order for Ben to recover the tax that he would have saved by claiming the additional standard deduction, he must file a refund claim no later than A. December 31, 2013. B. April 15, 2016. C. August 15, 2016. D. April 1, 2016. |