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Generally, you can file 1040 up to three years after the original deadline for filing. So if a person just filed for 2010 (due April 15, 2011) on April 15, 2014 (three years later) and now see an error, can they still amend the return with 1040X? I see this web page at the IRS that seems to say you can: Nine facts on filing an amended return

Be sure to enter the year of the return you are amending at the top of Form 1040X. Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.

However, it says generally and thus I wonder if that still applies in such an extreme case.

  • So making sure I understand this correctly. The 3 year clock starts when you file the return, even if the return was filed well after the original due date. Correct? – kec Apr 13 '16 at 20:02
  • @kec Yes, that is what NL7 is stating below. – WilliamKF Apr 13 '16 at 23:53
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Yes, you can still file your amended return. The statute tolls with the late filing. Per 1040x instructions:

File Form 1040X only after you have filed your original return. Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. If you filed your original return early (for example, March 1 for a calendar year return), your return is considered filed on the due date (generally April 15). However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it July 1, your return is considered filed on July 1.

If it makes you feel better, three years later filing is not extreme. Congrats on starting the clock for the statue of limitations on 2010 tax year.

Also note that there is no obligation to amend a return for information that was accurate to the best of your knowledge at the time. Which I assume is not the case for you.

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