how far back can i amend a tax return

In the United States, the Internal Revenue Service (IRS) allows you to amend a tax return for up to three years from the original filing date or two years from the date you paid the tax, whichever is later. This is known as the statute of limitations.

Here are the specific rules:

1. Three-year rule: You can amend a tax return within three years from the original filing date. For example, if you filed your 2020 tax return on April 15, 2021, you can amend it until April 15, 2024.
2. Two-year rule: If you paid tax with your original return, you can amend the return within two years from the date you paid the tax. For example, if you paid tax with your 2020 return on April 15, 2021, and then made an additional payment on June 15, 2021, you can amend the return until June 15, 2023.
3. Exceptions: There are some exceptions to these rules. For example, if you’re amending a return to claim a refund due to a net operating loss (NOL) carryback, you may have more time to amend the return.

To amend a tax return, you’ll need to file Form 1040X, Amended U.S. Individual Income Tax Return, and attach any supporting documentation. You can file Form 1040X electronically or by mail.

Keep in mind that amending a tax return can be complex, and it’s recommended that you consult with a tax professional or the IRS directly if you have any questions or concerns.

In the UK, HM Revenue & Customs (HMRC) allows you to amend a Self Assessment tax return within 12 months of the original filing deadline. For example, if the filing deadline was January 31, 2023, you can amend the return until January 31, 2024.

To amend a Self Assessment tax return in the UK, you can:

1. Log in to your HMRC online account and make the changes online.
2. Contact HMRC directly and ask them to send you a paper amendment form.
3. Write to HMRC with the changes and supporting documentation.

It’s essential to note that HMRC may charge penalties and interest if you’re amending a return to pay additional tax.

In Canada, the Canada Revenue Agency (CRA) allows you to amend a tax return for up to three years from the original filing date. You can amend a return by:

1. Filing Form T1-ADJ, T1 Adjustment Request, online or by mail.
2. Contacting the CRA directly and asking them to send you a paper amendment form.

The CRA may request supporting documentation to process the amendment.

In Australia, the Australian Taxation Office (ATO) allows you to amend a tax return for up to two years from the original filing date. You can amend a return by:

1. Logging in to your myTax account and making the changes online.
2. Contacting the ATO directly and asking them to send you a paper amendment form.
3. Writing to the ATO with the changes and supporting documentation.

The ATO may charge penalties and interest if you’re amending a return to pay additional tax.

Please consult with a tax professional or the relevant tax authority in your country for specific guidance on amending a tax return.