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:
There is also time limit to consider for sending the amended returns, and it is generally three years from the time you filed the returns or two years after the tax payment (whichever is later). If you plan to amend more than one tax return, you have to file separate 1040X for every one you want to change.