I met a new neighbor, 66, who is raising 3 grandchildren, a widow drawing on her own SS.

The children get $176 each for mothers survivor benefit which goes to the grandmother. Their mother died January 2014.

This woman has done care and companionship for elderly for several years.
She did not realize this is self employment income.
I plan to file for her this year so she can receive EIC. But what about past years, should they be filed for as well?

This woman has done care and companionship for elderly for several years.
She did not realize this is self employment income.=====>> Self-employed people are those who are responsible for their own work schedule and do not have coverage under an employer's liability insurance or workers' compensation.

Self-employed people generally work for themselves rather than an employer



I plan to file for her this year so she can receive EIC. But what about past years, should they be filed for as well?======>I guess it depends; basically, you should file an amended tax return if you need to correct any piece of information that will alter your tax calculations. You can use an amended return to make corrections to your filing status, dependents, income, deductions, or tax credits. For example, if you need to report additional income / expenses for Sch C that you found after you filed your original return, you'll need to file an amendment.You should not file an amended return if you are only correcting math errors as the IRS computers will check your math and correct any errors in calculation.Math errors are errors in adding or subtracting items on your tax return.
Be aware that you have 3 years to make any corrections that result in additional tax refunds. That's because there's a 3-year statute of limitations on issuing tax refund checks. This3-year period is measured from the date you filed your original tax return.
If you filed your return before April 15th, the 3-year period begins from April 15th. If you are beyond the 3-year period, you can only receive refunds for overpaid taxes that were actually paid during the previous 2 years.People who need to report additional income or to correct overstated deductions can file an amended return at any time. Be aware that the IRS has 3-years to audit your tax return, and may have a longer period of time if there's substantial under-reporting.