You do not need to file a 1040-X if your original return contains math errors or is simply missing forms, such as a W-2. The IRS will usually correct and notify you about math errors and will notify you if it's missing any forms. Show
3. Amended return timingIf the correction results in you owing money, file as soon as possible so you can minimize any penalties or interest that might be incurred. Although the IRS appreciates when taxpayers file an amended return to correct a mistake, they can still assess a penalty or charge interest for not paying the proper amount when the taxes were originally due. If the correction results in a tax refund and you haven't received it yet, wait to file the amended return until after you've received it to avoid complications. But keep in mind that there is a time limit for filing an amended return resulting in a refund. You must file it within three years after you filed the original return, or within two years after you paid any tax due from that return—whichever is later. 4. Preparing an amended returnTo complete a Form 1040-X, you'll need:
However, you should not include the original return with the 1040-X. Note: Beginning in 2020 you can file a 1040-X electronically but only for tax year 2019 and later and only if you electronically filed the original return. For earlier tax years an amended returns has to be filed on paper. 5. Stating the reason for the amended returnForm 1040-X, Part III, asks you to explain in your own words why you are amending the return. This explanation should describe the specific corrections you're making and can be very brief. Reasons might include:
6. But now I owe moneyIf you owe money as a result of the correction, you should include a check or money order with your 1040-X submission. You can pay the balance you owe online, using Direct Pay or the Electronic Federal Tax Payment System (EFTPS). If you can't pay right now, file the amended return and apply for an IRS Installment Plan. 7. Mailing instructions for paper-filed amended returnsEach tax return you are amending requires its own Form 1040-X mailed in a separate envelope. Mail the completed form to the appropriate address listed in the Form 1040-X instructions. 8. After you mail the 1040-XIt takes about 16 weeks for the IRS to process an amended return. You can check its status on the IRS website after three weeks, or by calling the automated toll-free number 866-464-2050. 9. Check the status of your amended returnUse the IRS's new tool Where's My Amended Return to check on the status of your Form 1040-X. 10. Amending your state tax returnAfter submitting Form 1040-X, check to see if your state tax form also needs to be amended. If so, obtain the proper form from your state's tax agency and use the information on the federal 1040-X to help you fill it out. Be sure to attach a copy of your 1040-X to your state amended return. Let an expert do your taxes for you, start to finish with TurboTax Live Full Service. Or you can get your taxes done right, with experts by your side with TurboTax Live Assisted. File your own taxes with confidence using TurboTax. Just answer simple questions, and we’ll guide you through filing your taxes with confidence. Whichever way you choose, get your maximum refund guaranteed. These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-X during Calendar Year 2023. Form 1040-X filing addresses for Taxpayers and Tax ProfessionalsIf you live in:THEN mail Form 1040X and attachments to:Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, WisconsinDepartment of the TreasuryInternal Revenue Service Kansas City, MO 64999-0052Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, TexasDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, WyomingDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052A foreign country, U.S. possession or territory; * or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563; or are a dual-status alien.Department of the Treasury Internal Revenue Service Austin, TX 73301-0215* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Marian Islands, See Pub. 570See Pub. 570 |