Tax Topic #308 |
2008 Tax Year |
Topic 308 - Amended Returns
If you discover an error after your return has been mailed, you may need
to amend your return. The service center may correct errors in math on a return
and may accept returns with certain forms or schedules left out. In these
instances, do not amend your return! However, do file an
amended return if your filing status, your income, your deductions or credits
were incorrect.
Use Form 1040X (PDF), Amended U.S. Individual
Income Tax Return, to correct a previously filed Form 1040 (PDF), Form 1040A (PDF), Form 1040EZ (PDF), Form
1040EZ-T, Form 1040NR (PDF), or Form 1040NR-EZ (PDF). If you are filing to claim an additional
refund, wait until you have received your original refund (you may cash that
check). To avoid penalty and interest, if you owe additional
tax for a current year amended return, file Form 1040X and pay the tax by
April 15 of the current year. If the due date falls on a Saturday, Sunday,
or legal holiday, the due date is delayed until the next business day. The Form 1040X Instructions list the addresses for the service centers.
File a separate Form 1040X for each year you are amending. Mail each form
in a separate envelope. Be sure to enter the year of the return you are amending
at the top of Form 1040X. The form has three columns. Column A shows original
or adjusted figures from the original return. Column C shows the corrected
figures. The difference between Columns A and C is shown in Column B. There
is an area on the back of the form to explain the specific changes being made
and the reason for each change. Attach any forms or schedules that are affected
by the change. Generally, to claim a refund, Form 1040X must be filed within
3 years from the date of your original return or within 2 years from the date
you paid the tax, whichever is later. Returns filed before the due date (without
regard to extensions) are considered filed on the due date.
- Attach copies of any forms or schedules that are being changed as a result
of the amendment including any Form(s) W-2 received after the original return
was filed.
- Tax forms can be obtained by calling 800–829–3676
or visiting www.irs.gov
- Normal processing time for Forms 1040X is 8 to 12 weeks from the IRS receipt
date.
Please Note: Your state tax liability may be affected
by a change made on your federal return. For information on how to correct
your state tax return, contact your state
tax agency.
Page Last Reviewed or Updated: December 22, 2008
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