In either case, there are circumstances when a family that is receiving FEPS may move, but only after receiving State approval through a FEPS provider. The family cannot pay the non-PA portion of the rent due to changes in family composition, rent increases, family income, or third party contributions.
In general, the IRS says you must file the form within three years from the date you filed your original return or with two years from the date you paid the tax, whichever is later. Filing an amended business tax return should be done as soon as you discover the error:
When the 15th falls on a weekend or holiday, the next business day is the deadline. If you elect to use a fiscal year instead, Form 1120 -- or Form 1120S if yours is an S corporation -- is due two months and 15 days after the close of your corporation's specific tax year.