Amending your tax return

To amend your return you need to use Form 1040X, Amended U.S. Individual Income Tax Return. The Form 1040X can be used to amend a previously filed Form 1040, 1040A or 1040EZ regardless of whether or not you filed electronically or by mail. If you need to amend more than one year’s return, you should prepare one Form 1040X for each tax year being amended. In general, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.

The Form 1040X is set up to identify the difference between the figures shown in your original return and those in your adjusted return. Once these numeric differences are identified, you will need to provide an explanation for those differences or changes. If the changes involve other schedules or forms, you will need to attach them to the Form 1040X.

Keep in mind that if your original return showed a refund and your amended return results in an additional refund, you should wait until you have received your original refund before filing Form 1040X. However, if your amended return results in an additional tax liability, you should file the amended return as soon as possible to avoid or limit any interest and penalties associated with the additional tax liability. Interest is typically charged on taxes owed from the date the original tax return was due.

Visit the IRS’ web site for more information and instructions on the Form 1040X and how to amend a return. http://www.irs.gov/taxtopics/tc308.html