Unfortunately, there's a three-year deadline for filing an amended return, so you are out of luck.That's not so. The general rule is that you have three years to amend a return to claim and receive a refund. However, even then there are exceptions for certain NOLs, bad debt/worthless securities, and medical incapacities. You can always amend a return to show more tax liability or to correct errors even if you forfeit the cash benefit. Ira
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