How to File an Income Tax Amendment

For most of us, tax forms are incredibly confusing to fill out, and a lot of the time we spend filing taxes is spent figuring out the forms. It's surprising we don't all make more mistakes, but usually we manage to do it right. For small calculation errors, the IRS will make the corrections and amend your return for you. For bigger mistakes, like incorrectly listing your filing status or accidentally omitting a 1099, you'll have to file an amendment on the return.

Difficulty: Moderate

Instructions

1. Wait until you have received your tax refund before filing any amendments, even if you realize your mistake a few days after filing your taxes. If you file an amendment before receiving a refund, you can cause delays.

2. Fill out a new 1040 for the tax year you're amending, and include all the changes. Even if your original return was a 1040EZ or 1040A, you must still use Form 1040 to file amendments.

3. Fill out Form 1040X.

4. Explain the changes you are making on the back of Form 1040X. Include the line number from the front of the 1040X of each item you're amending, and explain the reason for the amendment.

5. Attach copies of all forms and schedules that you need to change.

6. Attach any new forms you didn't file or forgot to file the first time.

7. File a separate 1040X for each tax year you need to amend.

8. Sign all the forms and mail them to the correct service center listed on the 1040X instructions (irs.gov/pub/irs-pdf/i1040x.pdf). The IRS cannot accept electronically filed amendments.

Tips & Warnings

• In general, you have three years to file amendments. When filling out Form 1040X, don't forget the tax year was the year previous to when you filed. If you filed your taxes in 2007, the tax year was 2006.

References

• IRS Form 1040X Instructions
• IRS Form 1040X (PDF)

Resources

• Information About Filing Tax Amendments
• How to File Form 1040X