Can (or should) I amend my old tax returns?

The deadline for filing an amended tax return is generally 3 years after the IRS received your return, or 2 years after the last payment was made, whichever is later. Refunds are only available until 3 years 4 months and 15 days after the end of the tax year, unless a valid extension was obtained. Filing a tax return with a foreign residence can result in an extension until June 15.

If a taxpayer or spouse is "financially disabled" (incapable of managing their financial affairs due to illness which is expected to last one year or more or until death; medical documentation is required; see IRS website for exact definition), a return can usually be filed after the above date.

It may be profitable to amend your old returns in order to enable certain optional ways of filing your return which can influence your tax liability or refunds for future years. This is sometimes true even when no cash refund can be obtained.

Therefore, if it is not too late for you to amend your old returns, you should send them to us with your current records. In certain circumstances, large differences in your balance can result from changing them.

If you did not file for year 2014, it is too late to file, unless the IRS decides that you likely owe taxes and requires it.

In the cases we handled, the statute unit did, in fact approve refunds for overseas taxpayers when the return was filed on or before 6/15 or the extended due date (10/15 or 12/15) if an extension was filed. Almost all of the cases where returns were filed by June 15 or by extended due date were eventually accepted on appeal. 

Malek's Tax Information Home Page Malek Office  עברית Hebrew Mailing List

Terms and Conditions of this Web Site To return to the FAQ, click on the “back” button of your browser