Where to File an Amended Return and How to Track It

An amended tax return serves as a formal adjustment to a tax return previously filed with the Internal Revenue Service (IRS). Its purpose is to correct any errors or omissions discovered after the original submission. This can include rectifying misreported income, claiming overlooked deductions or credits, or updating a filing status that was incorrect. While the IRS automatically corrects simple mathematical mistakes, more significant changes require the taxpayer to file an amended return. This process ensures that a taxpayer’s financial information on record with the IRS is accurate, potentially leading to a refund or an additional tax payment.

Preparing Your Amended Return

Preparing an amended tax return involves specific steps and gathering pertinent information. Taxpayers typically use Form 1040-X, Amended U.S. Individual Income Tax Return, for this purpose. This form allows for corrections to previously filed individual income tax returns, such as Forms 1040, 1040-SR, or 1040-NR. To complete Form 1040-X, you need a copy of your original tax return for the year being amended, along with any new supporting documentation, such as corrected W-2s, 1099s, receipts, or K-1s.

Form 1040-X is structured with three columns to facilitate the amendment process. Column A is used to enter amounts from your original tax return, providing a baseline for comparison. Column B records the net change—either an increase or a decrease—for each line item being adjusted. Finally, Column C displays the corrected amounts, which are the result of combining the figures from Column A and Column B. It is also necessary to provide a clear and concise explanation for each change in the designated section of Form 1040-X.

Form 1040-X and its instructions are available on the IRS website. When considering an amendment, be aware of the general time limits for filing. Typically, you must file an amended return within three years from the date you filed your original return or within two years from the date you paid the tax, whichever date is later. If you filed your original return before the April tax deadline, the three-year period is counted from that deadline. Specific situations, such as bad debts or foreign tax credits, may have extended timeframes.

Submitting Your Amended Return

Once Form 1040-X is completed and all necessary supporting documents gathered, the next step is submission. The primary method for submitting an amended return is by mail. To ensure proper delivery, locate the correct IRS mailing address for Form 1040-X, which varies by state. The IRS website provides these addresses on its “Where to File Tax Returns” page.

When mailing, the completed Form 1040-X must be signed and dated by the taxpayer(s). Attach any changed schedules, forms, or new income-related documents (like W-2s or 1099s) not included with the original filing. Keep a complete copy of the signed Form 1040-X and all attachments for your records.

Electronic filing of Form 1040-X is available for the current and two immediately preceding tax years. This can be done through tax software or with the assistance of a tax professional. If additional tax is due, payment can be made by mailing a check or money order with Form 1040-X, or electronically through the IRS website. Paying any additional tax by the original tax due date, even if filing the amendment later, can help avoid potential penalties and interest.

Tracking Your Amended Return

After submitting your amended tax return, understanding its processing timeline and how to track its status is important. Amended returns generally take longer to process than original returns, with typical processing times ranging from eight to sixteen weeks, sometimes up to twenty weeks. This extended timeframe is due to the additional review process.

To check the status of Form 1040-X, the IRS provides an online tool called “Where’s My Amended Return?”. This tool is the primary resource for taxpayers seeking updates. To use it, you need to provide your Social Security Number, date of birth, and ZIP code.

The tool typically updates three weeks after submission and displays one of three statuses: “Received” (IRS has the return and is processing it), “Adjusted” (an adjustment has been made to your account), or “Completed” (IRS has finished its review). If processing times exceed the typical range, or if the online tool directs you, contact the IRS by phone for further inquiry. You may also receive correspondence from the IRS if they require additional information or clarification regarding your amended return.