In preparing the 2017 return for a client I discovered that I had erroneously concluded, in prior years, that taxpayer was covered by a retirement plan, with income above the threshold, and, therefore, could only contribute to a traditional non deductible IRA. An 8606 was completed each year for the contributions. No Roth conversions.

Turns out client is not and was not covered by a retirement plan and is, therefore, eligible for deductible contributions. My question, can I amend 2014, 2015 and 2016 and deduct the contributions?

Thanks, in advance, for any help you can provide.

Marion