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If an error has been made on an income tax form, and it is discovered after being submitted, it is possible to amend an income tax return. While the IRS service center corrects errors in math, on may accept a return even though certain forms or schedules are missing. it is necessary to file an amended return if the filing status, income, deductions, or credits are incorrect.
Filing an amendment
Use Form 1040X, Amended U.S. Individual Income Tax Return, to correct a previously filed
- Form 1040
- Form 1040A
- Form 1040EZ
- Form 1040NR
- Form 1040NR-EZ
If the amended return is for claiming an additional refund, wait to file it after the original refund is received (it is ok to cash or deposit the check). If additional taxes for a tax year are owed, file Form 1040X and pay the additional tax by April 15 of the following year to avoid penalties and interest.
A separate Form 1040X must be filed for each year being amended, and mailed in separate envelopes. Mail each form in a separate envelope. Be sure the year of
the return amended is indicated on the front of Form 1040X. Do not include any interest or penalty corrections on Form 1040X; they will be adjusted automatically. Refer to Publication 17, Your Federal Income Tax (For Individuals), Chapter 1, for more information.
The front of form 1040X is where to offer the explanation as to why you are filing an amendment to the income tax return. In general, Form 1040X must be filed within three years from the date of the original return or within two years from the date the tax was paid whichever is later) in order to claim a refund. Returns filed before the due date are considered filed on the due date. Attach copies of any forms or schedules being changed as a result of the amendment, including any Form(s) W-2 received after the original return was filed. An amended tax return cannot be filed electronically under the e-file system.
Amending an income tax return is a simple process and can be accomplished quickly. Whether the amendment is to correct an error, claim an additional refund amount, or pay additional taxes, complete information can be found at www.irs.gov.