Amending your return

The deadline or due date to amend your return depends on the reason you are amending.

If you want to claim credit for, or a refund of, an overpayment, you must file an amended return within three years of the date that you filed the original return, or within two years of the date that you paid the tax, whichever is later.

If you file an amended federal return, you must also file an amended New York State return within 90 days from the date you file your amended federal return.

If the IRS makes changes to your federal return, you must report those changes to the New York State Tax Department within 90 days from the date the IRS makes its final determination.

You must also file an amended return to:

correct any error on your original state return,

file a protective claim, or

report an NOL carryback.