You can generally amend a federal tax return up to three years from the date you filed the original return or within two years from the date you paid the tax, whichever is later. This means if you filed your original return early, the three-year period is counted from the usual April tax deadline

. Key points include:

• To claim a refund, you must file the amended return within this three-year window or two years after paying the tax due, whichever comes later

• You can file an amended return beyond three years, but you will not be eligible for a refund if it is too far back

• If you are amending a return for reasons other than a refund claim (e.g., correcting errors that increase your tax liability), it is still advisable to file an amended return even if beyond the three-year window to avoid IRS penalties or audits

• Amended returns for the current or two prior tax years can often be filed electronically; older amendments usually must be paper-filed

• State rules may vary, but many states follow a similar three-year statute for amended returns to claim refunds

In summary, for federal income tax returns, the practical limit to amend and receive a refund is three years from the original filing date or two years from tax payment, whichever is later. Beyond that, amendments can still be filed but typically without refund eligibility