Amending a Tax Return Rules

[Tax Sleuth]

Can a Form 1040 tax return that was filed more than three years ago still be amended if a taxpayer is on an installment agreement for that tax year and has not finished paying off the balance due?

[jimmcg]

Amended Return

There is no statute of limitation on amending a return, only on obtaining a refund.

[MAJ]

But... Correct me if I am wrong...

The Statue also states that the account remains open for two years from the activity on the account.
With payments being made that would keep the account open. I believe that replies if there's a refund do.
See my next post!!

[New York Enrolled Agent]

Can a Form 1040 tax return that was filed more than three years ago still be amended if a taxpayer is on an installment agreement for that tax year and has not finished paying off the balance due?

Let me offer a suggestion - you can do an amended return but I think you might have better success in a quicker time frame if you submitted a request for audit reconsideration (IRM §4.13). You seemingly meet the crteria - an assessment of tax has been made and it has an outstanding balance. The advantage of audit reconsideration is that there are units dedicated to this request - you can also look at IRS publication 3598.