After withdrawing a substantial 401K, (even though I had 30% withheld!), taxes were still owed, both state and IRS. In retrospect, I feel there must have been all sorts of tax deductions I could have qualified for - I just assume it can't be amended after 3 years; I only filed a standard 1040 (married, no kids, rented), all I had ever used - how stupid that turned out to be. All refunds in past years have been kept, that's all that's been paid on past taxes, current years were paid. Just wondering if there is a limit on the time they can be collected, I don't own anything, seriously! And, am I right about the time to make an amended return?