tax return generally allows you to file again to correct your filing status,
your income or to add deductions or credits you may have missed.
Here are nine
points the IRS wants you to know about amending your federal income tax return.
Use Form 1040X, Amended U.S.
Individual Income Tax Return, to file an amended income tax return.
- Use Form 1040X to correct previously filed Forms 1040, 1040A or 1040EZ. An amended return cannot be filed electronically, thus you must file it by paper.
Generally, you do not need to file
an amended return due to math errors. The IRS will automatically make that
correction. Also, do not file an amended return because you forgot to attach
tax forms such as W-2s or schedules. The IRS normally will send a request
asking for those.
Be sure to enter the year of the
return you are amending at the top of Form 1040X. Generally, you must file Form
1040X within three years from the date you filed your original return or within
two years from the date you paid the tax, whichever is later.
If you are amending more than one
tax return, prepare a 1040X for each return and mail them in separate envelopes
to the appropriate IRS campus. The 1040X instructions list the addresses for
If the changes involve another
schedule or form, you must attach that schedule or form to the amended return.
If you are filing to claim an
additional refund, wait until you have received your original refund before
filing Form 1040X. You may cash that check while waiting for any additional
If you owe additional 2010 tax, file
Form 1040X and pay the tax before the due date to limit interest and penalty
charges that could accrue on your account. Interest is charged on any tax not
paid by the due date of the original return, without regard to extensions.
Form 1040X was recently redesigned. Previously the
form consisted of three columns; Column A-Original amount, Column B-Net change,
and Column C-Correct amount. The redesigned form now has just one column where
the Correct Amount is the only figure entered, making it easier to make changes
to previously filed returns.