{"id":20513,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2025-12-12T10:08:51","modified_gmt":"2025-12-12T16:08:51","slug":"reporting-prior-year-deductions","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/filing\/adjustments-and-deductions\/reporting-prior-year-deductions\/","title":{"rendered":"Can I report prior year deductions on this year’s tax return or do I have to file a separate form?"},"content":{"rendered":"\n

When it comes to tax reporting, timing matters. The IRS requires that deductions and credits be claimed in the tax year they apply. This means if you missed a deduction on last year\u2019s return, you generally cannot simply add it to this year\u2019s return. Instead, the proper way to correct the oversight is by filing an amended return for the prior year.<\/p>\n\n\n\n

To report prior year deductions, you will have to complete and file an amended tax return by filing Form 1040X. Essentially this changes your original return to include new information.<\/p>\n\n\n\n

Reporting prior year deductions is done by amending your tax return with Form 1040X: Amend U.S. Original Tax Return. <\/p>\n\n\n\n

However, you will need to do the following:<\/p>\n\n\n\n

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