An amended return must generally be filed within:
Three years of the filing date of the return being amended or within two years of the date the tax was paid,
whichever is later
Five years of the filing date of the return being amended or within two years of the date the tax was paid,
whichever is later
Seven years of the filing date of the return being amended or within two years of the date the tax was paid,
whichever is later,
Ten years of the filing date of the return being amended or within two years of the date the tax was paid,
whichever is later
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An amended return must generally be filed within:
Three years of the filing date of the return bein...
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