When can i amend old years

[BOB W]

I know there is a 3 year limitation to file an amended return. But I have a situation where a walk-in was issued an IRS notice for 2005-2009 unfiled tax years. The notice had IRS computed tax due. The taxpayer paid the amounts on the notice to the tune for all years of $15,000. It was paid in 2013.

Can I file amended returns based on the 2 year after filing rule?

[Lion]

You can file for refunds based on the within-two-years-of-paying rule.

You can also file original returns at any time to stop the clock on the SOL or to catch up for a possible IA or OIC, but not to get refunds if not within the 3/2 situation.

If the IRS computed SFRs, they are not original returns by your client. You can still file original returns, not amendments.

[David1980]

http://www.irs.gov/instructions/i1040x/ch01.html#d0e205

When To File

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.

[BOB W]

Just rec'd call from walk-in that he paid it in 2012 ( he wasn't sure when it was paid '12 or '13)........... Window is closed on this issue............. Thanks for all you replies......................

[taxea]

You don't file amended returns, you file original returns. It is probable that the tax liability will be lowered with these filings. Whether or not the client will not get the refund is not a reason not to file an accurate return.