How and Where to File an Amended Tax Return

An amended tax return serves as a formal correction to a federal income tax return that has already been submitted to the Internal Revenue Service (IRS). It allows taxpayers to rectify mistakes or make necessary adjustments after their original filing.

Situations Requiring an Amended Return

An amended return is necessary when information on your original return was incorrect or incomplete. One frequent reason is the discovery of additional income that was not reported initially, such as a forgotten W-2 or 1099 form received after the original filing date. Another situation involves correcting your filing status, for instance, if you initially filed as single but were married by the end of the tax year.

You might also need to amend your return to claim overlooked tax deductions or credits. This could involve educational credits, child tax credits, or deductions for itemized expenses. Adjusting the number of dependents claimed, either adding or removing them, also requires an amended return. However, simple mathematical errors typically do not require an amended return, as the IRS usually corrects these automatically.

Preparing Your Federal Amended Return

To prepare your federal amended tax return, you will use Form 1040-X, Amended U.S. Individual Income Tax Return. Before beginning, gather a copy of your original tax return for the year you are amending, along with any new or corrected supporting documents. This might include corrected W-2s, 1099s, or receipts for newly claimed deductions. The official Form 1040-X can be obtained directly from the IRS website.

Form 1040-X does not require you to recalculate your entire tax return; instead, you only report the line items affected by the change. You will enter the original amounts, the net change (increase or decrease), and the corrected amounts for each affected line. For example, if you are amending due to omitted charitable deductions, you would recalculate your itemized deductions and reflect this change on Schedule A, which then accompanies your Form 1040-X. Review each section of the form to ensure all necessary fields are completed accurately.

Filing Your Federal Amended Return

Once Form 1040-X is accurately completed, the next step involves submitting it to the IRS. While some amended returns for tax years 2019 and later can be e-filed through tax software, many still require paper submission, especially for tax years 2021 and prior. The specific mailing address for your Form 1040-X depends on the state you reside in and, in some cases, the type of return you originally filed. You can find the correct IRS mailing address in the Form 1040-X instructions on the IRS website.

When mailing your amended return, include all supporting documentation, such as corrected W-2s, 1099s, or new schedules. It is advisable to send your amended return via certified mail with a return receipt requested. This provides proof that you mailed the document and that the IRS received it. If you owe additional tax due to the amendment, you should pay it by the original tax deadline to avoid potential penalties and interest; however, if filing after the deadline, the IRS will calculate any interest and penalties automatically.

Amending State Tax Returns

If changes to your federal tax return impact your state tax liability, it is necessary to also amend your state tax return. Each state maintains its own specific forms and procedures for amending previously filed returns. You will need to locate your state’s Department of Revenue or taxation website to find the appropriate amended return form and corresponding instructions.

Many states have an amended return form that mirrors the federal Form 1040-X in purpose, allowing you to report changes to income, deductions, or credits. The state amended return often requires you to reflect the adjustments made on your federal amended return. Ensure you include any state-specific supporting documents that relate to the changes. Follow your state’s particular guidelines for submission, which may include mailing to a specific address or electronic filing options.

Tracking Your Amended Return

After submitting your federal amended tax return, understanding the processing timeline is helpful, as it takes longer than an original return. Amended returns can take up to 16 weeks to process, and in some cases, even longer. To check the status of your filed federal amended return, you can use the IRS “Where’s My Amended Return” online tool.

To utilize this tool, you will need to provide your Social Security Number, date of birth, and zip code. The tool will then display the status of your Form 1040-X. It is advisable to wait at least three weeks after mailing your amended return before checking its status. You should also be prepared for potential correspondence from the IRS if they require additional information or clarification regarding your amendment.