File Your Amended Return Before It’s Too Late
Generally, you must file an amended return within three years from the date you filed your original return or within two years from the date you paid any tax due, whichever is later. If you filed your original return before the due date (usually April 15), it’s considered filed on the due date.
There are a number of special due-date rules for amended returns that are based on changes related to bad debts, foreign tax credits, net operating losses, natural disasters, service or injury in a combat zone, and a few other situations—check the instructions for Form 1040X for details.
Don’t file your amended return too quickly, though. If you’re due a refund on your original return, wait until you actually receive the refund before filing an amended return for that tax year.