You can fix mistakes or omissions on your tax return by filing an amended
tax return. If you need to file one, these tips can help.
1. Must be filed on paper. Use Form
1040X, Amended U.S. Individual
Income Tax Return, to correct your tax return. It can’t be e-filed. You can get
the form on IRS.gov/forms at any time. See the Form 1040X instructions for the address where you should mail your form.
2. Amend to correct errors. File an amended tax return to
correct errors or make changes to your original tax return. For example, you
should amend to change your filing status, or to correct your income,
deductions or credits.
3. Don’t amend for math errors, missing forms. You
normally don’t need to file an amended return to correct math errors on your
original return. The IRS will automatically correct those for you. Also, do not
file an amended return if you forgot to attach tax forms, such as a Form W-2 or
a schedule. The IRS will mail you a request for them in most cases.
4. Form 1095-A, Health Insurance Marketplace Statement, errors. Some
taxpayers may receive a second Form 1095-A because the information on
their initial form was incorrect or incomplete. If you filed a 2015 tax return
based on the initial Form 1095-A and claimed the premium tax credit using
incorrect information from either the federally-facilitated or a state-based
Health Insurance Marketplace, you should determine the effect the changes to
your form might have on your return. Comparing the two Forms 1095-A can help
you assess whether you should file an amended tax return, Form
1040X.
5. Three-year time limit. You usually have three years
from the date you filed your original tax return to file Form 1040X to claim a
refund. You can file it within two years from the date you paid the tax, if
that date is later. That means the last day for most people to file a 2012
claim for a refund is April 18, 2016 (April 19 for taxpayers in Maine and
Massachusetts). See the Form 1040X instructions for special rules that apply to some claims.
6. Separate forms for each year. If you are amending more
than one tax return, prepare a 1040X for each year. You should mail each year
in separate envelopes. Note the tax year of the return you are amending at the
top of Form 1040X. Check the form’s instructions for where to mail your return.
7. Attach other forms with changes. If you use other IRS forms or
schedules to make changes, make sure to attach them to your Form 1040X.
8. When to file for corrected refund. If you are due a
refund from your original return, wait to get it before filing Form 1040X to
claim an additional refund. Amended returns take up to 16 weeks to process.
9. Pay additional tax. If you owe more tax, file your Form
1040X and pay the tax as soon as you can to avoid possible penalties and
interest from being added to your account. Use IRS
Direct Pay to pay
your tax directly from your checking or savings account.
10. Track your amended return. You can track the status of
your amended tax return three weeks after you file with ‘Where’s
My Amended Return?’ It is
available in English, Spanish, Chinese, Vietnamese and Russian. The tool can
track the status of an amended return for the current year and up to three
years back. If you have filed amended returns for multiple years, you can check
each year, one at a time.
Each and every taxpayer has a set of fundamental rights they should be
aware of when dealing with the IRS. These are your Taxpayer
Bill of Rights. Explore your
rights and our obligations to protect them on IRS.gov.
Additional IRS
Resources:
- Tax Topic 308 -
Amended Returns
- FAQs about Amended Returns & Form 1040X
- Filing Your Taxes
- IRS Tax Map
No comments:
Post a Comment