Client got laid off in 2018 had a w2 and 1099-R. 

1099-R in 19, 20, 21 

2022 Dec got a call that she was due more and got retro money 

1099-R is $102,068 fed withheld $14,432 state $650

anything that can be done with the state? Can you amended and spread out over the years where the 3 year rule was applied? (NJ)