Can I Still Amend My 2019 Tax Return?

An amended tax return is a form filed to make corrections to a tax return from a previous year. Taxpayers file these after discovering a mistake, like an overlooked deduction or credit, or receiving a corrected information statement, such as a W-2 or 1099. This process allows for a formal correction with the Internal Revenue Service (IRS), which can result in either a refund of overpaid taxes or a bill for additional taxes owed.

The Deadline to Amend for a Refund

The IRS allows taxpayers to file a claim for a refund within three years from the date they filed their original tax return or within two years from the date they paid the tax, whichever is later. If a return is filed before the due date, the IRS considers it filed on the due date for the purpose of this calculation.

The deadline for 2019 tax returns was unique due to the COVID-19 pandemic, as the IRS postponed the filing and payment deadline from April 15, 2020, to July 15, 2020. This postponement directly impacted the three-year rule for claiming a refund. Consequently, for most individuals who filed their 2019 return on or before the postponed deadline, the three-year window to amend for a refund closed on July 17, 2023.

This means the primary deadline for claiming a refund for the 2019 tax year has passed for the majority of filers. The alternative two-year rule would only apply in limited situations where a taxpayer paid tax for the 2019 year within the last two years. If an amendment results in additional tax owed, the IRS permits filing at any time, though penalties and interest may apply.

Information and Documents Needed to Amend

To amend a federal tax return, you must use Form 1040-X, Amended U.S. Individual Income Tax Return. You will need a copy of your original 2019 tax return and any new or corrected documents that prompted the amendment. These could be a corrected Wage and Tax Statement (Form W-2c), a corrected 1099 form, or records for deductions and credits you initially missed.

Form 1040-X requires you to show the figures from the original return, the corrected figures, and the net change between the two. A written explanation of the specific changes you are making and the reasons for them is also required. You must attach copies of any new or corrected forms or schedules that are affected by the amendment.

How to Submit Your Amended Return

You have two options for submitting a completed Form 1040-X. For the 2019 tax year, the IRS accepts electronically filed amended returns through most tax preparation software. E-filing can reduce processing time and provides confirmation that the IRS has received your return.

Alternatively, you can mail a paper copy of your Form 1040-X. If you choose this method, send it to the correct IRS processing center for your state. The IRS provides a list of these addresses in the instructions for Form 1040-X, which are available on its website.

After submitting your amended return, you can monitor its progress using the “Where’s My Amended Return?” tool on the IRS website. You will need your Social Security number, date of birth, and zip code to access the information. Processing an amended return is a manual process for the IRS and can take up to 16 weeks or more. The online tool will show the status of your return as received, adjusted, or completed.