If you discover an error or need to make changes after filing your tax return, you may need to file an amended return. This article explains when an amendment is necessary, how federal and state amendments work, what Form 1040-X is, and what to expect after filing.
What Is an Amended Tax Return?
An amended tax return is a correction to a tax return that has already been filed and accepted by the IRS or state tax authority.
For federal returns, amendments are generally filed using Form 1040-X, Amended U.S. Individual Income Tax Return. This form allows taxpayers to update information that affects their tax return, refund, or balance due.
Important: If your original return has not yet been accepted by the IRS, you should not file an amended return. Wait until the original return has been accepted before making corrections.
When Should I Amend My Return?
You should amend your return if information was incorrect, incomplete, or changed after you filed.
Common reasons include:
- Receiving a tax document after filing, such as a W-2, 1099, or Schedule K-1
- Correcting income that was reported incorrectly
- Adding or removing a dependent
- Changing your filing status
- Claiming deductions or credits you missed on the original return
- Correcting withholding amounts
- Updating education-related information or credits
Situations That May Not Require an Amendment
The IRS often corrects:
- Simple math errors
- Certain processing errors
- IRS corrections already made
- Missing informational schedules
- IRS notices requesting clarification
If you're unsure whether an amendment is needed, review the IRS notice you received or consult a tax professional.
What Is Form 1040-X?
Form 1040-X is the IRS form used to make corrections to a previously filed federal tax return.
The form shows:
- The amounts reported on the original return
- The changes being made
- The corrected amounts
- An explanation of why the return is being amended
You can use Form 1040-X to correct:
- Income
- Filing status
- Dependents
- Credits
- Deductions
- Tax withholding
- Refund or balance due amounts
What Documents Do I Need?
The documents required depend on the changes being made.
Examples include:
- W-2 forms
- 1099 forms
- Schedule K-1
- Credit-related forms and schedules
- Any documents that support the changes reported on the amendment
If you are mailing your amendment, include any required supporting forms and schedules.
When Is the Deadline to Amend?
To claim an additional refund, the IRS generally requires Form 1040-X to be filed within:
- Three years from the date the original return was filed, or
- Two years from the date the tax was paid,
whichever is later.
If you owe additional tax, you should file the amendment and pay any balance due as soon as possible to minimize interest and penalties.
What Happens After I File?
After your amended return is submitted:
- The IRS reviews the amendment.
- Any corrections are applied to your tax account.
- The IRS determines whether you are due an additional refund or owe additional tax.
If You Are Due a Refund
The IRS will issue any additional refund after processing is complete.
If You Owe Additional Tax
You should pay any balance due as soon as possible to reduce interest and penalty charges.
Check Your Status
You can track your amended federal return after it has been received by the IRS. What Is My Amended Tax Return Status?
Federal vs. State Amendments
Federal Amendments
Federal changes are reported on Form 1040-X. If the changes affect your taxable income, tax liability, or credits, you may need to amend your federal return. The amended return can be e-filed in most circumstances. However, if the original was filed elsewhere, the amended return cannot be e-filed: it must be printed and mailed.
State Amendments
If your federal return changes, your state return may also need to be amended.
State amendment requirements vary by state. State amended returns cannot be e-filed at this time. They need to be printed and mailed to the state taxing agency.
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