What is an Amended Return?
An amended return is a corrected version of a previously filed tax return. It is used when you discover an error or omission in your original return, such as incorrect income, deductions, credits, or other information. The IRS requires you to file Form 1040-X, Amended U.S. Individual Income Tax Return, to make these corrections.
When to File an Amended Return
- You forgot to report income.
- You claimed incorrect deductions or credits.
- You need to claim a refund for overpaid taxes.
- You want to correct a mistake that affects your tax liability.
How to File an Amended Return
Follow these steps to file an amended return:
- Obtain a blank Form 1040-X for the tax year you wish to amend.
- Complete Part I on page 2 of Form 1040-X, including your personal information and the reason for the amendment.
- In Part II, provide a detailed explanation of the changes you are making.
- Complete a new or corrected return (Form 1040, 1040-SR, or 1040-NR) using the correct information.
- Write “Amended” across the top of the new return and attach it to Form 1040-X.
- Attach a copy of your original return and any supporting forms or schedules.
Filing Methods
- Electronic Filing: Use tax filing software like OLT (Online Taxes) to file your amended return electronically. This is available when e-filing is open.
- Paper Filing: If e-filing is not available, mail your Form 1040-X and supporting documents to the IRS address specified in the instructions.
State Amended Returns
Some states require you to file an amended state return if you amend your federal return. For example, in Oregon, you must:
- Complete the return as if it were originally filed with corrections.
- Check the “Amended return” box on the first page.
- Provide the line number and reason for each change in the “Amended statement” space.
- Use the Amended worksheet to calculate any tax due or refund.
Important Notes
- Do not adjust your amended return to reflect refunds or payments from your original return.
- Include all schedules and forms that were part of your original return, even if unchanged.
- For nonresident aliens, check the “Other” box and write “Amended” on the corrected return.
Source:
Form 1040-X: Amended U.S. Individual Income Tax Return
Publication 526: Charitable Contributions
Form 8689: Amended Returns
Publication 519: Tax Information for Aliens
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions before filing.