I am an Italian citizen who has worked in the US (California)
During the period 1999-2004 under J1 visa (1999-2000) and
H1B visa (2000-2004), respectively. Then, in 2004 I moved
Back to Europe. My question is:

Is it still possible to apply for a tax refund for the period
Under consideration, or there is a time limit? If yes, any
Suggestion on how to apply?

Thanks in advance!

Best regards,
G.M. Maggio

It is too late to apply for the refund. Due date for filing return for 2004 was April 15, 2008.

It you did not file any return, you are required to file if your income was more than the filing requirement (even you had a refund).

Agreed. If you have not filed a tax return for the years in question, and a tax return was due, do so as soon as possible just to keep the records straight.

Thanks very much!

Best regards,
Gian Mario MAGGIO