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:
Nevertheless, partnerships still file an annual tax return, Form 1065. A partnership can file an amended return using Form 1065X within three years of the date it filed the original return, or three years of the due date, whichever is later. In addition to filing the amended return, the company must also provide the IRS updated versions of Schedule K-1, the forms that describe each partner's share of the company's profits, losses and deductions.