I setup a couple of IRA's with one financial institution about 3-4 years ago but didn't file state or federal tax forms and claim the income reduction. The feds and state had more than enough in my automated tax payments and haven't bothered. Now that I'm getting my things in order, my two questions are:

Probably I'm past the deadlines to receive refunds of over payment of taxes. Should I still file and if I do, would it be 1040 or 1040X (new return or amended return)?

Secondly, since I didn't claim reduction of taxable income in those years, what do I need to do to change my simple IRA's to Roth IRAs?

Thank you in advance for the advice.