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I can't answer whether you can get your social security and medicare withholdings refunded as this article claims, but assuming you can, you would have had to file your 1040X by April 15 (not April 16) if your 1997 return was filed on time in April 1998. If you filed "on extension" in 1998 for tax year 1997, you have up to three years from the filing date (perhaps the extended due date?) to file your amended return.

The deadline for claims for tax years 1998 and 1999 are April 15, 2002 and 2003, respectively.

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