Each year, tax rates and standard deduction amounts change. The changes are often adjustments for inflation. If you need to prepare or amend a prior year tax return, make sure you are using the correct tax rates and deduction amounts for the year you are filing.
 
The IRS can review and audit your return for any of the three previous tax years. If you need to amend a prior year return, you must file a Form 1040X for the approprite year.  
 
To download forms for prior tax years, visit our Forms Search Tool.