Here are 10 tips from the Internal Revenue Service about amending your federal tax return:
- When to amend a return. You should file
an amended return if you need to correct your filing status, number of
dependents, total income, tax deductions or tax credits. The
instructions for Form 1040X, Amended U.S. Individual Income Tax Return,
list additional reasons to amend a return.
- When NOT to amend a return. In some cases, you don’t need to
amend your tax return. For example, the IRS usually corrects math
errors when processing your original return. If you did not include a
required form or schedule, the IRS will send you a request for whatever
is missing.
- Form to use. Use Form 1040X to amend a previously filed Form
1040, 1040A, 1040EZ, 1040NR or 1040NR-EZ. Make sure you check the box
to show the tax year that you are amending on the Form 1040X. You cannot
e-file an amended return. You must file an amended tax return on paper.
- Multiple amended returns. If you’re filing an amended return
for more than one year, prepare a separate 1040X for each return. Mail
them in separate envelopes to the appropriate IRS processing center.
(See "Where to File" in the instructions for Form 1040X.)
- Form 1040X. Form 1040X has three columns. Column A shows
figures from the original return. Column B shows the changes you are
making. Column C shows the corrected figures. There is also an area on
the back of the form where you should explain the specific changes and
the reasons for the changes.
- Other forms or schedules. If the changes involve other tax
schedules or forms, attach them to the Form 1040X. Failure to do this
will cause a delay in processing.
- Amending to claim an additional refund. If you’re expecting a
refund from your original tax return, don’t file your amended return
until after you have received that refund. You may cash the refund check
from your original return. The IRS will send you any additional refund
you are owed.
- Amending to pay additional tax. If you’re filing an amended
tax return because you owe additional tax, you should file Form 1040X
and pay the tax as soon as possible to limit any interest and penalty
charges.
- When to file. To claim a refund, you generally must file
Form 1040X within three years from the date you filed your original tax
return or within two years from the date you paid the tax, whichever is
later.
- Processing time. Normal processing time for amended returns is 8 to 12 weeks.
Additional IRS Resources:
- Form 1040X, Amended Federal Income Tax Return, and instructions
- Amended Returns & Form 1040X – Frequently Asked Questions
- Tax Topic 308 – Amended Returns
IRS Circular 230 Disclosure
Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication
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