Quote from David on March 19, 2025, 7:44 pm

My understanding is that it is the current year plus the last two. Note: When using the 1040-NR remember that each year has a form specific for each year.

Quote from Qoztek on March 20, 2025, 8:46 am

So is what you're doing amending your three most recent tax returns?

In that case would it be last year plus two?

Since taxes are filed for the previous year.

 

Quote from David on March 20, 2025, 7:30 pm

For tax year 2023 I filed a 1040-NR along with my W-2. Didn't need to amend 2023 since I hadn't filed anything yet. This was back in Jan. 2024. For 2021 & 2022 I filed amended returns by sending in a 1040-X, 1040-NR and copy of previous return for each year. The IRS sent me back all the withholdings for 2023, but notified me that I hadn't used the correct year 1040-NR for 2021 & 2022. I had used a 2023 1040-NR form...dahhh. Anyway, I retracted the amended returns for 2021 & 2022 and haven't refiled yet. At this point, I may not refile and just be content with getting my 2023 withholdings back. It took them almost a year to notify me. Just remember to use the correct year 1040-NR form when you amend your returns for previous years. Follow the steps I detailed out on the IRS section of the Remedy area of the website. See the Grey bar STEP FOUR: Form 1040-X and 1040-NR. 

Quote from Qoztek on April 2, 2025, 1:50 pm

Another question on this topic:

In other forum posts, references are made to the idea that you can only amend your previous years' returns if you submit the RoE.

I don't see the connection, especially since there is a note on the Remedy page explaining that the RoE is only valid for the future, and not the past.

To me, it seems like changing your status is what entitles you to the refunds. The IRS tax code seems to mention that changing your filing status is a valid reason for amending previous years' tax returns.

https://www.irs.gov/filing/file-an-amended-return

So then, what is the logic behind getting or not getting the past three years refunded?

Quote from David on April 2, 2025, 6:58 pm

I believe that the ability to amend three years back is in the instructions for the 1040-X form if I remember correctly, but I double check. I also believe the importance of submitting the ROE is to inform them that you are revocating your voluntary election to pay taxes.  The only thing that noticing them with the affidavit does is to let them know you're now a nonresident alien, so you still need to let them know you're now not going to pay federal income taxes other than 26 877(b) & 871(b).  I suppose logic is not necessarily a factor in getting the last three years of federal tax withholdings back.  To me, it's about getting the money back in my pocket if its permitted based on the instructions in the 1040-X.

Quote from MarkQ-GA on April 11, 2025, 9:18 am

 

Dave is correct. This comes directly off the 1040-X instruction sheet, page 3.

When To File
File Form 1040-X only after you have filed your original return.
You may amend your original return by filing Form 1040-X more
than once, as long as each Form 1040-X is filed timely.
Generally, for a credit or refund, you must file Form 1040-X within
3 years (including extensions) after the date you filed your
original return or within 2 years after the date you paid the tax,
whichever is later. If you filed your original return early (for
example, March 1 for a calendar year return), your return is
considered filed on the due date (generally April 15). However, if
you had an extension of time to file (for example, until October
15) but you filed earlier and we received it on July 1, your return
is considered filed on July 1. The time limit for filing a claim for
credit or refund on a Form 1040-X can be suspended for certain
people who are physically or mentally unable to manage their
financial affairs. For details, see Pub. 556, Examination of
Returns, Appeal Rights, and Claims for Refund.
After the due date for an original return has passed,
don't file any additional original returns for the same
year, even if you haven't received your refund or haven't
heard from the IRS since you filed. Filing an additional original
return after the due date or sending in more than one copy of the
same return (unless we ask you to do so) could delay your
refund.
Postponed 2020 individual income tax returns. The
lookback period is generally equal to 3 years plus the period of
any extension of time for filing the return. However, when the
Form 1040-X or other claim for refund is filed more than 3 years
after the taxpayer's return was filed, the lookback period is 2
years. Income tax withheld and estimated tax are considered
paid on the due date of the return (generally April 15).
For the following affected taxpayers, Notice 2023-21
increases the lookback period when amending 2020 returns to
claim a credit or refund of taxes. Affected taxpayers are
individual taxpayers whose returns were due on April 15, 2021,
and who did not receive a filing extension. An affected taxpayer
who filed their 2020 return after April 15, 2021, but on or before
May 17, 2021, because of the postponement provided by Notice
2021-21 may be refunded all income tax payments for 2020 if
they file their claim for refund within 3 years of the date they filed
their original return. An affected taxpayer who filed their 2020
return after May 17, 2021, may be refunded all income tax
payments for 2020 if they file their claim for refund by Friday, May
17, 2024.
The additional time, provided in Notice 2023-21, to file an
amended return is automatic. Taxpayers do not need to contact
the IRS, file any form, or send letters or other documents to
receive this relief.