When to Amend Your Return
An amended return is a corrected version of a tax return you’ve already filed. You use Form 1040-X to correct a previously filed Form 1040, 1040-SR or 1040-NR.
Changes That Call for an Amendment
The IRS recommends amending when key items change on your original return. These include your filing status (such as single or married filing jointly), income, deductions, credits, dependents or tax liability. Your tax liability is the total tax you owe.
When You Don’t Need to Amend
You usually don’t need to amend for errors the IRS corrects during processing. The same goes for missing forms or schedules (extra forms that report specific items) when the IRS requests them from you separately.
How to Amend a Tax Return Step by Step
The process is similar whether you file online or on paper.
- Gather your original return and any new documents, such as a new Form W-2 (the wage statement from your employer).
- Fill out Form 1040-X, based on the instructions for the changes you need to make, along with a corrected Form 1040 that shows your changes.
- Explain why you’re amending in Part II, Explanation of Changes. The IRS needs to know the specific reason for each change.
- Attach every form and schedule related to the change. If any are missing, the IRS will return your 1040-X without processing it.
- Pay any additional tax you owe with your amended return. The IRS recommends paying electronically whenever possible.
- Submit a separate Form 1040-X for each tax year you’re amending.
If you owe more, the IRS charges interest on taxes not paid by their due date, and penalties can also apply.
E-Filing vs. Mailing Your Amendment
If your tax software supports it, you can amend electronically for the current year and two prior years. Below is a chart explaining the differences in e-file and paper amendments.
| E-file | Paper | |
|---|---|---|
| Which years | Current year and two prior years | Required for older years |
| Attachments | Your software includes the forms | Corrected Form 1040 goes behind the 1040-X |
| Refund method | Direct deposit available for tax year 2021 and later | Paper check |
| Where to send | Through your tax software | Address listed in the Form 1040-X instructions, based on your state |
If you mail your amendment, it must contain a physical signature.
Deadline to Amend a Tax Return
To claim a refund, you generally must file Form 1040-X within 3 years of filing your original return or 2 years of paying the tax, whichever is later. If you filed early, the 3-year clock starts on the April tax filing deadline. Different rules may apply in special situations, such as disasters or combat zone service.
If your amendment results in additional tax owed, the 3 years timeline does not apply, but you should file and pay as soon as possible to avoid incurring additional interest and penalties.
Tracking Your Amended Return
Expect to wait several weeks after you submit.
How Long Processing Takes
The IRS says to allow 8 to 12 weeks to process an amended return, and in some cases up to 16 weeks. E-filing may cut one or two weeks off that time.
Checking Your Status Online
The IRS Where’s My Amended Return tool shows your status about 3 weeks after you submit Form 1040-X. You can check this tax year and 3 prior years. To look up your return, you can sign into your IRS Individual Account or you’ll need your Social Security number, date of birth and ZIP code if checking without signing in.
Amending Your State Return
A federal change may affect your state taxes, so you may also need to amend your state return. Contact your state tax agency for guidance, and don’t attach state returns to your federal 1040-X.
