Can You E-file an Amended Tax Return?

Correcting a tax return after it has been filed is known as amending a tax return. An amended return rectifies errors, claims overlooked deductions or credits, or reports changes in income not initially included. While e-filing an original tax return is common, rules for e-filing an amended return differ significantly, particularly for federal income taxes.

Amending Your Federal Tax Return

Taxpayers generally amend a federal income tax return using Form 1040-X, Amended U.S. Individual Income Tax Return. This form allows individuals to correct mistakes on a previously filed Form 1040, 1040-SR, or 1040-NR. Common reasons for amending include correcting income reporting errors, adjusting deductions or credits, or changing filing status or the number of claimed dependents. Form 1040-X should be used for substantive changes, not for simple mathematical errors, as the IRS corrects those automatically.

Completing Form 1040-X requires specific information and documentation. This includes a copy of the original tax return for the year being amended, any new or corrected forms like W-2s or 1099s, and supporting documents for any changes being made. Form 1040-X features three columns: Column A shows original figures, Column B indicates net increase or decrease for each line item, and Column C displays corrected amounts. A clear explanation for each change must also be provided in Part III of the form.

Time limits, or the statute of limitations, apply to filing an amended return. Generally, a taxpayer has three years from the date they filed their original return or two years from the date they paid the tax, whichever is later, to file Form 1040-X to claim a refund. If the original return was filed early, the three-year period begins from the original tax deadline, usually April 15. Special rules and exceptions can extend this period for certain situations, such as federally declared disasters or bad debts.

Submitting Your Federal Amended Return

After preparing Form 1040-X, the next step is submission. While Form 1040-X historically required paper filing, the IRS now allows electronic filing for the current and two prior tax periods if the original return was e-filed. If the original return was paper-filed, or for tax years beyond the e-file window, the amended return must still be mailed.

When mailing Form 1040-X, include corrected W-2s, 1099s, or other forms that substantiate changes, but not the original tax return. Mailing addresses for Form 1040-X depend on the taxpayer’s location and are found in the form’s instructions or on the IRS website. For proof of mailing and delivery, consider using certified mail with a return receipt.

Processing times for amended returns are longer than for original returns, taking up to 16 weeks. Taxpayers can monitor the status of their mailed or e-filed amended return using the IRS “Where’s My Amended Return?” online tool. This tool requires the taxpayer’s Social Security number, date of birth, and ZIP code to provide updates on the return’s status.

Amending State Tax Returns

Amending state tax returns involves different procedures compared to federal returns. Each state establishes its own rules, forms, and submission methods for amended returns. Some states have adopted e-filing capabilities for amended state tax returns, while others continue to require paper filing.

For instance, certain states may allow e-filing of amended returns if the original return was also e-filed. However, many states still necessitate that amended returns be printed, signed, and mailed along with any supporting documents. If a federal return is amended, a corresponding amended state return may also be necessary.

Given the variation in state requirements, taxpayers should consult their specific state’s tax agency website or contact them directly. This ensures access to precise instructions, necessary forms, and information regarding e-filing options or mailing addresses for amending a state tax return.