Taxpayer’s 2010 income tax return has been filed electronically and accepted by IRS. Taxpayer wants to know if he can make an IRA Deductible contribution (all other tests met) now, before April 18, 2011 and file an amended 2010 Federal income tax return and Deduct the IRA contribution for 2010. I know the April 18, 2011 date but I am not finding much on this particular question. Can an IRA contribution be deducted on Amended Federal income tax return for the current year?