how far back can you amend a tax return

In the United States, the Internal Revenue Service (IRS) allows taxpayers to amend their tax returns for up to three years from the original filing date or two years from the date the tax was paid, whichever is later. This is outlined in IRS Publication 17 and IRS Form 1040X instructions.

Here are the specific rules:

1. Three-year rule: You can amend your 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 your tax return within two years from the date the tax was paid. For example, if you paid tax with your 2020 tax return on April 15, 2021, and then made an additional payment on June 15, 2022, you can amend your return until June 15, 2024.
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 your 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 questions or concerns.