Amended Returns & Form 1040X
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
What should I do if I made a mistake on my federal return that I have already filed?
You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Forms W-2 you did not include. The 1040X should be sent after you receive your refund or by the due date of the return whichever, is earlier.
References: For what reasons would I need to file an amended return?
If the errors are in the arithmetic, the service center will usually correct them. If forms or schedules were left out, the service center will request additional information from you and you do not need to file an amended return.
But if you find that you did not report some income, you claimed deductions or credits you should not have claimed, you failed to claim some deductions or credits you are entitled to, or you should have used a different filing status, you should file an amended return.
References: I made a mistake and sent in too much money. How do I fix this?
You should not have to do anything. The IRS service center should make the correction for you. You will receive a refund of the difference between what you owe and what you sent in.
References: I still haven't received my refund, but it is bigger than it should be because I've discovered I made a mistake on my return. What should I do?
You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Forms W-2 you did not include. To avoid owing interest on any amounts you owe you must file the 1040X and pay the balance owed before the due date of the return.
You may want to wait until you get the check, or until the due date of the return, whichever is earlier, to file the 1040X and pay the additional tax. Send a check or money order for the full amount payable to the United States Treasury. On your payment include your name, address, daytime phone number, social security number, the tax year, and type of return.
References: I received a refund that is more than I should have received because I've discovered I made a mistake on my return. I have not yet cashed this check. What should I do now?
You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. Do not cash the check, but return it with a letter of explanation.
References: I went ahead and cashed my refund check, but it was for more than I should have received because I've discovered I made a mistake on my return. What should I do now?
You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. Send a check or money order for the full amount payable to the United States Treasury. On your payment, be sure to include your name, address, daytime phone number, social security number, the tax year, and type of return. Your payment should be made on or before the due date of the return to avoid penalties and interest.
References: I should receive a bigger refund than I claimed on my return. I haven't received the check yet. What should I do?
You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Forms W-2 you did not include. You should wait to receive your first check before you file your 1040X, but do not wait longer than 3 years from the original due date of your return.
References: My wife and I filed jointly. Now I discovered that if we filed married filing separately we would have received a larger refund. How do I file amended returns to go from a joint return to two married filing separate returns?
After the due date of the tax return the law does not allow changing a return from joint filing to married filing separate. You can only make the change from filing joint to filing separately if you file the corrected returns before the original due date of the tax return.
References: My husband and I filed jointly, but now we want to file married filing separately. What do we do?
These are the procedures to follow if you are making the change before the due date of the return. The person with the primary social security number (the first number listed on the return) will need to file Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Make sure to show the original filing status as married filing jointly and the new filing status as married filing separately. Start with the numbers on the joint return in Column A and show the adjustments in Column B to remove your spouse's income and deductions.
The person with the secondary social security number (the second number listed on the return) will need to file a new return with a filing status of married filing separately and show his or her own income and deductions.
References: What form do I use to correct my tax return that I have already filed?
The form needed to correct previously filed Forms 1040, 1040A, 1040EZ, as well as individual income tax returns submitted through TeleFile or e-file, is Form 1040X (PDF), Amended U.S. Individual Income Tax Return.
References: Where can the forms be found to file an amended return?
Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and instructions may be ordered by calling 800-829-3676, or visit the Forms & Pubs section of our web site.
References: Where do I mail my Form 1040X?
The instructions for completing Form 1040X (PDF), Amended U.S. Individual Income Tax Return, lists the mailing addresses for the service centers. If you are filing more than one amended return, be sure to mail each return in a separate envelope to the service center for the area in which you live.
References: How do I fill out the amended return Form 1040X?
Form 1040X (PDF), Amended U.S. Individual Income Tax Return, is designed with three columns. Column A is used to show the figures from the original return. Column C is used to show the correct figures. The difference between the figures in Columns A and C is shown in Column B. On the back of the form you need to explain the specific changes being made on the return and the reason for each change. If the changes involve another schedule or form, attach it to Form 1040X. Be sure to enter the year of the return you are amending.
References: What do I need to send with the amended form?
You should send any schedules that have been changed or any Forms W-2 not included in your original return. You do not need to send a copy of your corrected Form 1040EZ, 1040A, or 1040.
References: How long do I have to file an amended return?
Generally, Form 1040X (PDF), Amended U.S. Individual Income Tax Return, must be filed within 3 years of the due date of the original return or within 2 years of the date you paid the tax, whichever is later.
There are exceptions to this rule for certain items such as net operating losses, general business credit carrybacks, bad debts, and worthless securities. Please review the instructions to Form 1040X for exceptions.
References: When should I file Form 1040X?
If you file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, to claim an additional refund, you should wait until after you have received the refund from the original return to avoid a possible delay in processing. If you owe additional tax for your individual income tax return, you should file Form 1040X and pay the tax by or before the due date of the return to avoid penalty and interest.
References: Will I have to pay any delinquency penalties when I file Form 1040X?
No late payment penalty will be due. If you owe tax, you can pay the tax with the Form 1040X and be billed for any interest. If the bill is not paid within 21 calendar days (10 business days if the amount equals or exceeds $100,000), a late payment penalty will be due from the date of the bill unless there is reasonable cause for the failure. If the original return was late, the amount due based on any additional tax on Form 1040X may be subject to the late filing penalty for the original return unless you have reasonable cause for the failure.
References: Can you send an amended tax return electronically?
No, an amended return must be filed on a paper Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and mailed to your servicing center for processing.
References: How can I correct a mistake on my federal e-file return?
You cannot correct a mistake on an electronic return electronically. You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. The 1040X is a paper form.
References: How long will it take to receive a refund check for an amended tax return?
You should allow up to12 weeks for the processing of your amended return and receipt of your refund check.
References: Can you have an amended return deposited into a bank account?
No, if you are due a refund from your amended return, you will receive a paper check.
References: How can I check the status of my amended return?
You will need to contact our assistance line at 1-800-829-0922 to receive information on the processing of your amended return. Amended/corrected returns are processed as quickly as possible. However, it could take 8 - 12 weeks to process an amended return.
References: If I call the automated tax line to check the status of a refund on an amended return, do I enter the total amount of my original refund, or only the amended amount?
You cannot check the status of a refund for an amended return on the automated tax line. You must call 1-800-829-1954. Amended/corrected returns are processed as quickly as possible. However, it may take 8 - 12 weeks or longer to process the return.
References: 1.5 IRS Procedures: Collection Procedural Questions I received an IRS bill for an amended return I filed. I am not able to pay the whole amount at this time. Will the IRS allow me to make monthly payments?
If you cannot pay the full amount due, you may ask to make monthly installment payments. You may be charged a fee for this arrangement. Penalties and interest will continue to accrue on the unpaid amount until the account balance is paid in full. Refer to Tax Topic 202, What to Do if You Can't Pay Your Tax, for more information.
References: 1.11 IRS Procedures: Notices & Letters The IRS sent me a letter that included an additional amount of tax due. I read the explanation on the letter, but I do not agree with the changes which were made. Should I file an amended return?
If you believe the IRS made a mistake in the figures, call 800-829-0922 to discuss the matter before filing an amended return. If possible, please have a copy of your tax return, and the notice when you call.
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