Many find the easiest way to figure the entries for Form. X is to first make the changes in the margin of the return they are amending.You may file a Form 140X. If you choose this option, you must amend your Arizona return within 90 days of the final determination of the IRS. File an amended return if there's a change in your filing status, income, deductions, credits, or tax liability. To claim a refund, you must file an amended return within 3 years after the date you filed your original return or 2 years after the date you paid the tax. You may file a Form 140X for that year. Tax Topic 308 - Amended Returns. To file an amended return for a tax period prior to January 2017, make a copy of the original tax return you filed and need to change. To file an amended return for a tax period prior to January 2017, make a copy of the original tax return you filed and need to change.