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:
Individuals can file an amended return using Form 1040X. To receive a credit or refund, taxpayers must file their amended return within three years of the date their original return was due -- usually April 15 -- or within two years of the date they paid the tax due on the return, whichever is later.