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:
1 Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.2  If you are amending more than one tax return, prepare a 1040X for each return and mail them in separate envelopes to the appropriate IRS campus. The IRS normally will send a request asking for those. 2  Be sure to enter the year of the return you are amending at the top of Form 1040X. 3  Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.