Can Amended Tax Returns Be E-Filed?

Taxpayers sometimes find errors after filing their income tax returns. An amended tax return corrects these inaccuracies, allowing individuals to rectify errors or claim missed tax benefits. A common question is whether these amended returns can be e-filed.

E-filing Amended Returns

Historically, amending a federal individual income tax return (Form 1040-X) required paper submission. The IRS has expanded e-filing capabilities, now allowing taxpayers to e-file Form 1040-X for the current tax year and the two immediately preceding tax years. This offers a more streamlined process.

Some conditions still require paper submission. If an original return for a prior year was paper-filed, its amendment must also be paper-filed. E-filing Form 1040-X also depends on tax software, with some supporting electronic submissions only if the original return was e-filed through their platform. While e-filing reduces mailing time, the IRS often converts electronic submissions to PDF for manual processing, which may not accelerate the overall review.

E-filing capabilities for amended returns vary beyond individual federal returns. Many state tax agencies permit electronic submission of amended state tax returns; taxpayers should verify specific requirements on their state’s tax website. For business tax returns (e.g., Form 1120-X, Form 1065-X), electronic filing is generally available, especially if the original return was e-filed. If a business was mandated to e-file its original return, it is typically required to e-file any subsequent amended version.

Preparing and Submitting a Paper Amended Return

When e-filing is not an option or supported, taxpayers must prepare and submit a paper amended return. Form 1040-X is the primary form for amending a federal individual income tax return. It corrects previously reported income, deductions, credits, or changes filing status or dependents.

To complete Form 1040-X, gather essential documents. These include a copy of the original tax return for the year being amended, corrected or new tax forms (W-2s, 1099s, K-1s), and supporting documentation for changes (receipts, financial statements). The form requires entering original figures (Column A), net changes (Column B), and corrected amounts (Column C).

Part III of Form 1040-X requires a detailed explanation for each change. Common reasons for amending include missed deductions or credits, incorrect income reporting, or adjusting filing status. An amended return is not required for simple math errors, which the IRS typically corrects, or if a Form W-2 was forgotten, as the IRS usually requests it directly. Obtain Form 1040-X from the IRS website or tax software. Each tax year needing correction requires a separate Form 1040-X. Generally, an amended return must be filed within three years from the original filing date or two years from the tax payment date, whichever is later, to claim a refund.

Submitting Your Amended Return

After preparing Form 1040-X and gathering supporting documents, mail the complete package to the IRS. The mailing address varies by state; consult Form 1040-X instructions or the IRS website for the correct address. Mail each amended return for a different tax year in a separate envelope to prevent processing delays.

Use certified mail with a return receipt for proof of mailing and delivery. Attach all supporting documentation, including corrected forms and schedules, to Form 1040-X. Avoid stapling or binding documents unless instructed by the IRS. Keep a complete copy of the amended return package for personal records.

Tracking Your Amended Return

Amended returns typically require a longer processing period than original returns. The IRS advises allowing 8 to 16 weeks for processing, though it may take 20 weeks or longer.

Check the status of a filed Form 1040-X using the “Where’s My Amended Return?” online tool on the IRS website. To use it, provide your Social Security Number, date of birth, and ZIP code. Wait at least three weeks after submission before checking its status.

The tool provides updates like “Received,” “Adjusted,” or “Completed.” Avoid calling the IRS about your amended return unless the tool directs you or the processing time has significantly passed. Refunds from paper-filed amended returns are typically paper checks, even if the original refund was direct deposited. However, e-filed Form 1040-X for tax years 2021 and later offers direct deposit. The “Where’s My Amended Return?” tool does not provide status updates for business returns, returns with foreign addresses, carryback applications, or injured spouse claims.