Amend

: Generally three years from the original filing date or two years from when you paid the tax.

To amend a paper filing or document, you generally submit a specific form—like the for tax returns—that lists the original figures, the changes, and the final corrected amounts. Tax Amendments (IRS Form 1040-X) : Generally three years from the original filing

: Form 1040-X requires you to list the original amount (Column A), the net change (Column B), and the corrected amount (Column C). the net change (Column B)