Amended returns & Form 1040X Internal Revenue Service

You can use tax software to electronically file your 1040-X online. Alternatively, you still have the option to submit a paper version of Form 1040-X and receive a paper check. You should follow the instructions for preparing and submitting the paper form.

Avoid filing your tax return on paper

You have a limited time frame in which to file an amended return. You must make any amendments within three years from the date you filed the original return or within two years from the date you paid the tax, whichever is later. If you prepared your original tax return using TurboTax, log in to your account, open the tax return you already filed, and click on the link to amend your return. From there, the software will walk you through the process of filing the amendment. You’ll also need any forms that will be impacted by your change.

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Mathematical errors, however, do not require amendments because the IRS automatically corrects for such errors when processing the tax return. For example, a change to your filing status, income, deductions, credits, or tax liability means you may need to amend your return. This could occur if you receive an additional Form W-2 after you have already filed your original return. Or the IRS may have made an adjustment to your return, and sent you a notice with which you disagree.

For the 2021 tax year and onward, electronic filers can now request refunds to be directly deposited into a checking or savings account. You can even split the direct deposit into more than one account. If amending your tax return increases the refund amount you should get, the IRS will issue you an additional refund. This refund will be the difference between the original amount and the adjusted, higher refund amount. Mail all the forms and documents to the address provided in the instructions or electronically file the return if you are able to.

Why haven’t I received my tax refund?

Department of the Treasury, today announced that paper tax refund checks for individual taxpayers will be phased out beginning on Sept. 30, 2025, as required by Executive Order 14247, to the extent permitted by law. This marks the first step of the broader transition to electronic payments. One of the most common culprits is submitting a return that contains an error, such as the wrong Social Security number or incorrect direct deposit information. The IRS could also be holding up your refund if it requires additional review or is incomplete. In other words, if you file and pay after the original due date of your individual tax return, the IRS may charge interest and penalties. You can electronically file up to three amended returns per tax year.

In addition to filing an amended federal tax amended tax return return, you may also need to file an amended state tax return. Talk to your tax advisor or check with your state’s tax agency to find out how to proceed. Yes, Form 1040-X can be submitted electronically for the current or two previous tax periods. However, if the original return was on paper, the amended return must be on paper, too. If filling out the form manually, the taxpayer has to mail the printed-out document to the IRS Service Center that processed the original tax form. You usually don’t need to file an amended return if you discover math or clerical errors on a recently filed tax return.

Step 4: Submit your amended forms

That cuts the time spent waiting for the mail and checking your refund status. You can even have the IRS split your refund across your retirement, health savings, college savings or other accounts. The IRS “Where’s My Refund?” tracker is the fastest way to check your federal tax refund status. You can start checking your tax refund status 24 hours after e-filing your return and four weeks after mailing a paper return.

For information on how to correct your state tax return, contact your state tax agency. Please keep in mind that due to Coronavirus processing delays, amended returns may take longer than three weeks to appear in IRS’ system and up to 20 weeks to process. Before that time, there’s no need to call IRS unless the online tool specifically tells you to do so. Beginning in February 2023, if you electronically file a Form 1040-X for tax year 2021 or later, you can get your refund by direct deposit into either a checking or savings account. You still have the option to submit a paper version of Form 1040-X and receive a paper check. The tax landscape has undergone significant changes in recent months.

• The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights.
• If filing Form 1040X for a deceased taxpayer, enter “Deceased,” the deceased taxpayer’s name, and the date of death across the top of Form 1040X, page 1.
• For the 2021 tax year and onward, electronic filers can now request refunds to be directly deposited into a checking or savings account.
• For example, if you’re changing your itemized deductions, you’ll also need a copy of Schedule A for that tax year.

Without seeing your tax forms and program, I won’t be able to tell. It may seem great to get a big check from the government, but a tax refund tells you that you’ve been overpaying your taxes and living on less of your paycheck throughout the year. Learn about which tools can help you track your federal and state refunds, typical processing times, and common reasons your refund might get delayed.

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• Lastly, the IRS may simply audit large taxpayers or those related to other ongoing examinations more frequently.
• When I made these modifications the 1040X then calculated a new overpayment which was the amount of the penalty.
• The IRS knows you may need to make corrections to a previously filed federal tax return, so it provides a structured process and a dedicated form for doing so.
• If you file after the due date, don’t include any interest or penalties on Form 1040-X; they will be adjusted accordingly.
• The amended Form 1040-SS and (prior to 2023) 1040-PR returns require submission of all necessary forms and schedules as if it were the original submission, even if some forms have no adjustments.
• Possibly by one or two weeks, because it eliminates mailing time.

For income tax, this generally expires three years after the later of the date a tax return is filed or two years after the date the tax is paid. If a taxpayer omits gross receipts by more than 25%, the SOLis extended to six years. If a return is never filed, or if a filed return is deemed fraudulent, there is no SOL; the IRS can pursue recovery of the unpaid or underpaid tax in perpetuity.

An amendment should be filed only if the IRS or state has already accepted your return and you need to make changes due to an error, omission, or legislative update. Janet Berry-Johnson, CPA, is a freelance writer with a background in accounting and income tax planning and preparation for individuals and small businesses. Her work has appeared in Business Insider and The New York Times. Janet has been nominated as a top Woman in Accounting by Practice Ignition and honored as a Top 100 Innovative Women in Tax by Canopy Tax. The IRS’s instruction booklet for Form 1040-X provides the mailing address to use based on your location.

If you discover an error after filing your return, you may need to amend your return. The IRS may correct certain errors on a return and may accept returns without certain required forms or schedules. However, file an amended return if there’s a change in your filing status, income, deductions, credits, or tax liability. Use Form 1040-X, Amended U.S. Individual Income Tax Return to correct a previously filed Form 1040 series return or to change amounts previously adjusted by the IRS.

If you file after the April due date, don’t include any interest or penalties on your amended return. Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court.