Can you amend prior year tax returns to deduct IRA for that year?

You can certainly amend prior year tax returns to include IRA contributions. But you have to actually make those contributions by the filing deadline of the prior year.

You cannot make an IRA contribution today (March 2025) for tax year 2023. If you had made a 2023 tax year contribution before the filing deadline (April 15, 2024) but had forgotten to include that in your 2023 return, you could amend your 2023 return. But you can't come into money in 2025 and use that to make a 2023 contribution.