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Unfortunately there is a deadline to request an extension.
The deadline to file an extension for your 2008 tax return is Apr 15, 2009. Any filing after that date would not have any effect...
However - you still need to file your 2008 tax return as soon as possible.
Please be aware that an extension of time to file your return does not grant you any extension of time to pay your tax liability.
Another issue with claiming a refund....
If the claim for credit or refund is not filed within the three-year period for filing a claim, the amount is limited to the portion of tax paid (the payment of tax could be for tax, penalty, or interest) within the two year period prior to the filing of the claim.
The period of limitations for claiming a credit or refund may be extended by agreement only by the execution of a consent to extend the period of limitations on assessment (e.g., the Service and the taxpayer sign a Form 872, Consent to Extend the Time to Assess Tax) on or before the ASED.
The period for claiming a credit or refund is extended until 6 months after the expiration of the consent. The limitation on the amount that may be claimed (the lookback rule) is applied by allowing the recovery of any amount paid after the execution of the consent (and before the filing of the claim or the making of the credit or refund), as well as the amount that could be claimed, looking back two years or three years as stated above, from the date of the execution of the consent.
The Service may execute the consent even though it has completed its examination and has no plans to make an assessment. The requirements for executing the consent are in IRM 25.6.22, Statute of Limitations - Extension of Assessment Statute of Limitations by Consent. The consent does not, however, shorten any special period of limitations on refund.
Restricted consents. If the consent is restricted to certain items, the claim is similarly restricted for credit or refund. See IRM 184.108.40.206.12, Basic Restrictive Statement (08-26-2011) at (2), which states that the basic restrictive statement should include the following: "The provisions of Section 6511(c) of the Internal Revenue Code are limited to any refund or credit resulting from an adjustment for which the period for assessment is extended under this agreement."
In additional ... IRC Section 6511(h) provides that the general period of limitations on claims for credit or refund is suspended during the period that an individual is "financially disabled " .
Note: A period for filing a claim for credit or refund extended by any consent to extend the period of limitations on assessment will also be suspended if the individual is financially disabled.
Financially Disabled. Financially disabled means being unable to manage financial affairs.
A. Cause of Disability. The inability must be due to a medically determinable mental or physical impairment.
B. Required Effect of Disability. The impairment must be expected to either result in death, have already lasted for a continuous period of not less than 12 months, or must be expected to last for a continuous period of not less than 12 months.