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:
Be aware: Your state tax liability may be affected by changes on your federal return. For information on how to correct your state return, contact your state tax agency. The normal processing time for an IRS Form 1040X, Amended U.S. Individual Income Tax Return is between 8 and 12 weeks from the IRS receipt date.