When Should You Amend
You should file an amended return if your filing status, your dependents, your total income or your deductions or credits were reported incorrectly. In addition, things like getting amended Form 1099s, or Form K-1s from partnerships, estates and trusts would trigger the need to amend the return.
When Should You Not Amend
In some cases, you do not need to amend your tax return. The IRS usually corrects math errors or requests missing forms - such as W-2s or schedules - when processing an original return. In these instances, do not amend your return.
What Form Should Be Used: Form 1040X
Use Form 1040X, Amended U.S. Individual Income Tax Return, to amend a previously filed Form 1040, 1040A or 1040EZ. Make sure you check the box for the year of the return you are amending on the Form
1040X. Amended tax returns cannot be filed electronically.
What Should You Do If You Are Amending Multiple Years
If you are amending more than one year's tax return, prepare a 1040X for each return and mail them in separate envelopes to the appropriate IRS processing center.
Some Hints On Completing Form 1040X
The Form 1040X has three columns. Column A shows original figures from the original return. Column C shows the corrected figures. The difference between Column A and C is shown in Column B. There is an area on the back of the form to explain the specific changes and the reason for the change. Be sure to be clear and detailed as to these details on the back page so as to maximize your chances of successfully filing this amended return.
Attachments Must Be Part of the Amended Return