Mistakes happen and tax returns are no exception. Filing an amended tax
return corrects information that changes tax calculations. This includes making
changes to filing status and dependents, or correcting income credits or
deductions. Don’t file an amended return to fix math errors because the IRS
will correct those.
The IRS offers tips on how to amend a tax return:
- File
using paper form.
Use Form
1040X, Amended U.S. Individual Income Tax Return, to correct errors to
an original tax return the taxpayer has already filed. Taxpayers can’t
file amended returns electronically. Mail the Form 1040X to the address
listed in the form’s instructions.
- Preparing
Form 1040X.
Many taxpayers find the easiest way to figure the entries for Form 1040X
is to make the changes in the margin of the original tax return and then
transfer the numbers to their Form 1040X. Taxpayers should be sure to
check a box at the top to show the year they are amending. Form 1040X will
be the taxpayer’s new tax return, changing the original entries to include
new information. Taxpayers should explain what they are changing and why
on the second page of Form 1040X in Part III.
- Know
when to amend.
Taxpayers should amend a tax return to correct their filing status, the
number of dependents or total income. They should also amend to claim
deductions or credits not claimed or to remove deductions and credits they
are not entitled to on the original return. The instructions for Form
1040X, Amended U.S. Individual Income Tax Return, list more reasons to
amend a return.
- Know
when NOT to amend. In some cases, it is not necessary to amend a tax
return. Taxpayers should not worry about math errors because the IRS will
make the correction. Taxpayers do not need to amend their return if they
forgot to include a required form or schedule. The IRS will mail a request
to the taxpayer, if needed.
- Use
separate forms for each tax year. Taxpayers amending tax returns for more than one year
will need a separate 1040X for each tax year. Mail each tax year’s Form
1040X in separate envelopes. See "Where to File" in the instructions
for Form 1040X for the correct address.
- Include
other forms or schedules. If a taxpayer makes changes to any form or schedule,
they should attach them to the Form 1040X when filing. Not doing so could
cause a delay in processing.
- Wait
to file for corrected refund for tax year 2016. Taxpayers should wait
for the refund from their original tax return before filing an amended
return. It is okay to cash the refund check from the original return
before receiving any additional refund. Amended returns can take up to 16
weeks to process.
- Pay
additional tax.
Taxpayers filing an amended return because they owe more tax should file
Form 1040X and pay the tax as soon as possible. This will limit interest
and penalty charges.
- File
within three-year time limit. Generally, to claim a refund, taxpayers must file a
Form 1040X within three years from the date they timely filed their
original tax return or within two years from the date the person pays the
tax, whichever is later. For taxpayers who filed their original return
early (for example, March 1 for a calendar year return), their return is
considered filed on the due date (generally April 15).
- Track
your amended return. Taxpayers can track the status of an amended return
three weeks after filing. Go to “Where’s
My Amended Return?” or call 866-464-2050.
Get Form 1040X on IRS.gov/forms
at any time.
Avoid scams. The IRS does not initiate contact using social media or text
message. The first contact normally comes in the mail. Those wondering if they
owe money to the IRS can view
their tax account information on IRS.gov to find out.
Additional IRS
Resources:
- Tax
Topic 308 – Amended Returns
- Amended Tax Returns – Frequently Asked Questions
- Tax Trails - Amended Returns
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