If you discover an error on your tax return after you have filed your return, you may need to amend your return. The IRS may correct mathematical errors and may accept a statement which they told some forms or missing schedules. In such cases, no amendment is needed. However, a taxpayer must file an amended return if you have to make a change in your filing status of the return, your income, deductions or credits.
Amending Return with Form 1040X
Use Form 1040X , Amended U.S. Individual Income Tax Return (amended Declaration federal personal income tax in the United States), to correct the Form 1040 , the Form 1040A , the Form 1040EZ , the Form 1040NR or Form 1040NR-EZ . If you are filing to claim an additional refund, wait until you receive your original refund (you may cash that check). If you owe additional tax for a tax year in which the expiration date has not elapsed to file, file Form 1040X and pay the tax to the date of submission for that year to avoid interest and penalties. If the filing due date falls on a Saturday, Sunday or legal holiday, the due date is postponed to the next working day. Theinstructions for Form 1040X provides a list of the addresses of the IRS service centers.
File 1040X Each Tax Year Being Amended
File a Form 1040X for each year separately that amendment. Mail each form in a separate envelope. Be sure to indicate the year amending at the top of Form 1040X. The form has three columns. Column A shows original or adjusted amounts of original statement. Column C shows the corrected amounts. The difference between Column A and Column C appears in Column B. There is a space in the back of the form where the changes made and the reason for the change are explained. Attach any forms or annex that has been affected by every change made. Generally, to claim a refund, you must file Form 1040X within three years from the filing date of the original or within 2 years from the date you paid the tax return, whichever is later. Returns filed before the due date (without regard to extensions) are considered filed on the date of maturity.
Information about Filing Amended Tax Return
- Attach copies of all schedules or forms that have been changed as a result of the amendment, including any Forms W-2 received after the original return was filed.
- You can get tax forms by calling 1-800-829-3676 or visiting the website www.irs.gov , in English.
- An amended tax return can not be filed electronically using the e-file system.
- Normal processing time for Forms 1040X is 8 to 12 weeks from the date of receipt of the IRS.