Amended Returns

If you discover an error after your return has been filed, you may need to amend your return.  File an amended return if any of the following were reported incorrectly:

• your filing status
• your total income
• your deductions or credits

If the IRS corrects a math error or accepts your return with certain forms or schedules missing you do not need to file an amended return.  

Use Form 1040X, Amended U.S. Individual Income Tax Return, to correct a previously filed Form 1040, Form 1040A, or Form 1040EZ.

• If you are filing to claim an additional refund, wait until you have received your original refund (you may cash that check).
• To avoid penalty and interest, if you owe additional tax because of an amended return for the current year, file Form 1040X and pay the tax by the due date of the return (generally April 15).

Generally, to claim a refund, Form 1040X must be received within 3 years from the date you filed your original return or within 2 years from the date you paid the tax, whichever is later.

Form 1040-X Amended U.S. Individual Income Tax Return

1040-X Instructions

Form 1040X is basically the second page of Form 1040.  You beginning with your adjusted gross and recalculate your tax.  

• Column A is used to show original or adjusted figures from the original return.
• Column C is used to show the corrected figures.
• The difference between the figures in Columns A and C is shown in Column B.
• There is an area on the back of the form where you explain the specific changes being made on the return and the reason for each change.
• Attach a copy of any schedule or form that changed from your return was originally filed. 

Be sure to enter the year of the return you are amending at the top of Form 1040X.

If you are filing more than one amended return, be sure to mail each in a separate envelope to the service center for the area in which you live. The Form 1040X Instructions list the addresses for the service centers.

Note: Your state tax liability may be affected by a change made on your federal return. For information on how to correct your state tax return,  check your states tax web site. 

For more information, refer to Form 1040 Instructions, or Publication 17.