How Far Back Can You Amend Tax Returns?

Amend errors as soon as possible to avoid losing your refund.

Taxpayers file amended returns in order to make changes to previously filed income tax returns. In most instances, the changes are made to correct errors in calculating credits and deductions, or to make adjustments to dependents or a taxpayer's filing status.

Statute of Limitations

You can file an amended return at any time, however you only have three years from the date of your original return or two years from the date you paid the tax--whichever is later--to file and receive a refund.

Considerations

The IRS considers returns filed before the April 15 due date to have been filed on April 15th for the purpose of statute of limitations.

Process

In order to file an amended return, complete IRS Form 1040X and mail it to the IRS servicing center in your area. You can download the form at the IRS's website or have the form mailed to you. Allow 8 to 12 weeks for the processing of your amended return.

References

• Internal Revenue Service: Amended Returns
• Cornell University Law School: Limitations on Assessment and Collection
• Internal Revenue Service: Ten Facts About Amended Returns