How to File an Amended Tax Return With the IRS

An amended tax return serves as a formal way to correct information on a tax return previously filed with the Internal Revenue Service (IRS). Its purpose is to rectify errors or omissions that impact a taxpayer’s original tax liability. This process allows individuals to adjust their tax situation, whether it results in an additional tax owed, a larger refund, or no change to the tax amount.

Situations Requiring an Amendment

Taxpayers generally need to file an amended return when there is a change to their filing status, income, deductions, credits, or dependents. For instance, if a taxpayer receives a corrected W-2 or 1099 form after filing, or discovers unreported income from investments or self-employment, an amendment is necessary to reflect the accurate income. Similarly, if eligible deductions or credits were overlooked, such as educational expenses or the Child Tax Credit, filing an amended return allows taxpayers to claim those benefits.

Changes in filing status, perhaps due to marriage or a change in dependents, also necessitate an amendment, as filing status impacts tax rates and available tax benefits. Minor mathematical errors or calculation mistakes on an original return often do not require an amendment. The IRS typically identifies and corrects these types of errors automatically during processing and will notify the taxpayer of any adjustments.

Information and Documents for Amending

Taxpayers must gather specific information and documents before beginning the amendment process. The original tax return for the year being amended, typically Form 1040, 1040-SR, or 1040-NR, is required. This original return provides the baseline figures that will be compared to the corrected amounts.

Supporting documentation for all changes is also needed. This includes corrected income statements like W-2s, 1099s, or K-1s, as well as receipts or other records substantiating new or adjusted deductions and credits. For example, if claiming a missed deduction for charitable contributions, relevant donation receipts are needed. A blank Form 1040-X, Amended U.S. Individual Income Return, can be obtained from the IRS website.

Completing Form 1040-X

Completing Form 1040-X. The form is structured with three columns: Column A for the original amounts from the filed return, Column B for the net increase or decrease for each line item, and Column C for the corrected amounts. Taxpayers must enter the figures from their original return into Column A, then calculate the difference for each line item that needs correction and enter it into Column B, indicating whether it is an increase or decrease.

The sum or difference of Columns A and B will then populate Column C, representing the new, corrected figures for income, deductions, credits, and ultimately, the tax liability. An important section of Form 1040-X is Part III, the “Explanation of Changes” section. Here, taxpayers must provide an explanation for each adjustment made, referencing the specific lines changed and the reasons for the amendment. For instance, an explanation might state “To report additional Schedule C income from Form 1099-NEC received after original filing.”

Taxpayers should attach any new or changed schedules or forms that are affected by the amendment. For example, if a change in itemized deductions is being made, a corrected Schedule A should be included. If the amendment impacts business income or loss, an updated Schedule C might be necessary. Only include schedules and forms directly impacted by the changes; do not resubmit unchanged forms.

Submitting the Amended Return

After completing Form 1040-X and attaching supporting documents, the next step is to submit the amended return to the IRS. For most individual taxpayers, Form 1040-X can now be electronically filed using tax software for the current and two prior tax periods. This electronic option can slightly expedite processing times compared to paper filing.

However, if the original return was filed on paper, or if amending for tax years beyond the current and two prior periods, the amended return must be mailed. The correct mailing address depends on the taxpayer’s current address and whether a payment is enclosed. Taxpayers should consult the IRS website or IRS Publication 507, “Where to File Your Tax Return,” for the specific mailing address applicable to their situation. When mailing, generally include only Form 1040-X and any new or corrected supporting forms and schedules. Do not include the original tax return or original supporting documents unless requested by the IRS.

Tracking Your Amended Return

Taxpayers can monitor the status of their submitted amended return through the IRS’s “Where’s My Amended Return?” online tool. This tool, available on the IRS website, requires the taxpayer’s Social Security number, date of birth, and ZIP code to access the status. It can be used to check the status of amended returns for the current tax year and up to three prior tax years.

Wait approximately three weeks after filing an amended return before attempting to check its status using the online tool. Processing times for amended returns are generally longer than for original returns, typically 8 to 12 weeks, but can take 16 weeks or more. The tool provides status updates such as “Received,” “Adjusted,” or “Completed,” indicating the stage of processing. If the tool directs the taxpayer to contact the IRS, or if the processing time exceeds the typical range, further inquiry may be needed.