Can I E-file an Amended Tax Return?

An amended tax return corrects errors or omissions on a previously filed income tax return with the Internal Revenue Service (IRS). Taxpayers use this process to adjust for overlooked deductions, incorrect income reporting, or changes to filing status, ensuring accurate tax liability or potential refund amounts.

E-filing Availability for Amended Returns

Historically, federal amended tax returns, primarily Form 1040-X, Amended U.S. Individual Income Tax Return, could not be e-filed and required mailing. The IRS has expanded its electronic filing options for Form 1040-X, allowing taxpayers to e-file this form with tax filing software for the current and two prior tax periods. Paper filing remains an option.

While federal e-filing for amended returns has become more accessible, the ability to e-file state amended returns varies. Many states still require amended returns to be paper-filed. Some tax software providers may support e-filing for state amended returns in specific jurisdictions, but this is not universally available. Taxpayers should consult their state’s tax agency or their tax software for current e-filing options.

Completing Your Amended Return

To complete Form 1040-X, taxpayers need their original tax return for the year they are amending, along with any new or corrected tax forms and supporting documents. This includes items such as updated W-2s, 1099s, or receipts for deductions. Having these documents readily available helps ensure all figures are accurate and changes are properly substantiated.

Form 1040-X is used to correct previously filed Forms 1040, 1040-SR, or 1040-NR. Common reasons for filing include discovering overlooked deductions or credits, correcting income that was inaccurately reported, or changing a filing status. It is also used if a taxpayer receives new tax documents after filing their original return.

The form has three columns for financial figures: Column A shows the amounts as originally reported, Column B indicates the net change (increase or decrease), and Column C displays the corrected amounts. Taxpayers must provide a clear explanation in Part III of the form detailing the reasons for each change. A separate Form 1040-X must be filed for each tax year being amended.

Submitting Your Amended Return

When mailing a completed Form 1040-X, taxpayers must ensure it is sent to the correct IRS processing center. The appropriate mailing address depends on the taxpayer’s state of residence. These addresses are available on the IRS website or in the Form 1040-X instructions. If the amended return is in response to an IRS notice, the address provided in that notice should be used.

The assembled package should include the signed Form 1040-X itself, followed by any supporting schedules, forms, and documents that substantiate the changes made. This might involve corrected W-2s or 1099s, or additional receipts for newly claimed deductions. It is advisable to retain copies of everything submitted for personal records.

If amending multiple tax years, each amended return should be sent in a separate envelope. While e-filing is now an option for certain tax years, if a taxpayer opts for paper filing, following these specific mailing instructions helps ensure the return is processed efficiently.

Tracking Your Amended Return

After submitting an amended return, taxpayers can monitor its status using the IRS “Where’s My Amended Return?” online tool. This tool is typically accessible about three weeks after the return is submitted. To use the tool, taxpayers need to provide their Social Security Number, date of birth, and ZIP code.

The tool provides updates on the return’s status, indicating if it has been received, adjusted, or completed. Amended returns generally take longer to process than original returns, with processing times typically ranging from 8 to 16 weeks, and sometimes longer. The online tool can track the status for the current tax year and up to three prior tax years.