Can You Amend an Already Amended Tax Return?

It is possible to amend a tax return that has already been amended. The process involves filing a second Form 1040-X, Amended U.S. Individual Income Tax Return, to correct the previously adjusted figures. This situation can arise if you discover another error or receive new information after submitting your first amendment. The Internal Revenue Service (IRS) allows taxpayers to make multiple corrections to a return, provided they adhere to the specific procedures and time limits.

Time Limits for Filing a Second Amended Return

The deadlines for a second amended return are the same as for a first one. You must file Form 1040-X within three years from the date you filed your original tax return or within two years from the date you paid the tax, whichever is later. This rule applies regardless of how many times you amend a return, and the three-year period starts from the original due date of the return, usually April 15.

For example, if you filed your 2023 tax return on March 15, 2024, the three-year clock starts on April 15, 2024, giving you until April 15, 2027, to file an amendment. The two-year rule is more applicable if you paid additional tax after the filing date. If you paid an outstanding tax bill for your 2023 return on June 1, 2024, you have until June 1, 2026, to file an amended return to claim a refund of that payment. You are entitled to use whichever of these two deadlines gives you more time.

These deadlines are for claiming a refund. If your second amendment results in you owing more tax, it is advisable to file and pay the amount due as soon as possible to minimize interest and potential penalties. The time limits for amending state tax returns can vary, so you should consult your state’s tax agency for its specific deadlines.

Required Information and Documentation

Gathering the necessary paperwork beforehand will streamline the process. You will need a complete copy of your original tax return and a copy of the first amended return, Form 1040-X, that you submitted. This document contains the previously adjusted figures that serve as the starting point for your new corrections. You also need any new or corrected informational forms that necessitate this second amendment, such as a corrected Form W-2 or a previously omitted Form 1099-DIV. Finally, you will need a blank Form 1040-X for the specific tax year, which can be downloaded from the IRS website.

How to Complete a Second Amended Return

Completing a second Form 1040-X requires careful attention because your starting point is the previously amended return, not the original one. The form has three main columns that track the changes. The primary difference is in Column A, “Original amount or as previously adjusted.”

For a second amendment, the figures you enter in Column A must be the corrected amounts from Column C of your first amended return. Do not use the numbers from your original return, as they are no longer relevant.

Column B, “Net change,” is where you will enter the specific increases or decreases for the line items you are now correcting. For instance, if you are adding $500 of previously unreported interest income, you would enter $500 in Column B on the corresponding line for interest. Column C, “Correct amount,” is the result of adding or subtracting the change in Column B from the figure in Column A. This column will reflect your final, correct tax figures.

In Part III of Form 1040-X, you must provide a detailed explanation for the changes. You should explicitly state that this is a “Second Amended Return.” Clearly explain the reason for the first amendment and then provide a separate, detailed explanation for the new changes being made on this second amendment. This clarity helps the IRS understand the history of your return.

Submitting Your Second Amended Return

Once you have completed the Form 1040-X, you must attach copies of any new or corrected documents that support the changes you are making. For example, if you are filing the second amendment because you received a corrected Form W-2c, a copy of that form must be included with your submission.

For tax years 2019 and later, you may be able to file Form 1040-X electronically if you also e-filed your original return. For earlier years or if you prefer to mail, you must send a paper copy. The mailing address for Form 1040-X depends on the state where you live, and the IRS provides a dedicated “Where to File” page for Form 1040-X on its website.

After submitting your return, you can monitor its progress using the “Where’s My Amended Return?” tool on the IRS website. Processing an amended return can take up to 16 weeks or longer. Keep a complete copy of the entire submission package, including the signed Form 1040-X and all attachments, for your personal records.