Overpaid; Didn't File: Deduction for loss?

The subject line pretty much says it all.

I over-paid my taxes in a several past years, but didn't file returns. Now playing catch-up; but some of these overpayments are beyond the period for filing amended returns: i.e., the money is (apparently) lost. Is there any way to deduct these losses against later income? If so, what year -- within the currently 'allowed' filing period -- can I use for the deduction, and where on the form can I claim it? Trying to get it right, TaxQ

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