How many years of previously filed tax returns can be amended?
Taxpayers can file amended tax returns up to three years after the due date or filing date of the original return, whichever was later. Taxpayers who filed 2002 tax returns by April 15, 2003, have until April 15, 2006, to amend those returns. A taxpayer who was granted an extension to file a return in 2001, and actually filed the return on July 15, 2002, would have until July 15, 2005, three years from the date the return was actually filed, to amend it.
