1040x Amended Tax Return Instructions
If you find errors or you left out information on your original return, use Form 1040X: Amended Tax Return to file an amended version of your federal return. By following the 1040X instructions and filing an amended return, you might:
- Receive an additional refund
- Owe additional taxes as a result of the correction
If you’re due a refund, the IRS will send it to you after it accepts your amended return. If you owe tax, send the amount owed to the IRS along with the 1040X tax form. If you owe interest or a penalty, the IRS will bill you.
When you amend a return for a specific reason, it’s a good idea to review your entire original return. Look for deductions, credits, and exemptions that you might have missed the first time around. This isn’t necessary as part of the amended tax return instructions, but you might wind up owing less money or getting more of a refund.
To file an amended tax return, download and file Form 1040X from www.irs.gov. You must mail this form — you can’t e-file it.
What to Include in Your Amended Tax Return
When you file a 1040X tax form, you might wonder what to include in your amended tax return. You’ll need to attach these items if you need to prove the changes on your amended return:
- A copy of the federal refund deposit slip
- Your Form CP2000 if your federal return was adjusted
- Any previously unsubmitted W-2 or 1099 forms
- Any other substantiating forms, schedules, or documentation supporting the amended return
Due Date for Filing Form 1040X
You usually must file an amended return by the later of these dates:
- Within three years from the date you filed your original return
- Within two years from the date you paid the tax
If you filed your return on or before the filing deadline, April 15 is considered the filing date. If you received an extension, then per the amended tax return instructions, the filing date is one of these:
- Actual date you filed your return within the extension period
- April 15, if you filed your return after the extension period expired
If you’re filing an amended tax return due to a bad debt or a worthless security, you have more time to file. In this case, you have seven years after your original return’s due date to file the amended return.
You can also file an amended tax return for a year when you carried a net operating loss (NOL). You must file the amended return within three years of the due date of the return for the NOL year.
The IRS usually has three years to assess additional taxes. However, longer periods are allowed for significant underreporting of income and fraud.
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