Amended Returns

When can you amend your return?

A taxpayer has 3 years to amend his or her return from the date the tax return was filed, or within 2 years of the date the tax was paid, whichever is later.   When determining the date that the tax return was filed, the IRS will use the normal filing due date if the tax return was filed before the due date of that year, or they will use the date of the extension if the tax return was filed before or by the extension date.  Therefore, if the taxpayer files a return very late (such as beyond the 3 year time frame), he or she will only have time to amend the return  within two years of the time the tax was paid.