Here are 10 tips from the Internal Revenue Service about amending your federal tax return:
1. 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.
2. 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.
3. 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.
4. 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.)
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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
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