It depends on the type of mistake that was made. Many mathematical errors are caught in the processing of the tax return itself. If you did not attach a required schedule the service will contact you and ask for the missing information.

If you did not report all your income or did not claim a credit you are entitled to file an amended or corrected return using Form 1040X, 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 Form 1040X should be submitted after you receive your refund or by the due date of the return, whichever, is earlier. Generally, to claim a refund, the Form 1040X must be received within three years after the date you filed your original return or within two years after the date you paid the tax, whichever is later.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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 to which you are entitled, or you should have used a different filing status, you should file an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

It depends on the type of mistake that was made on the return. Mathematical errors are often corrected in the initial processing of the return itself. Allow the service to process the return, and if necessary make changes using Form 1040X (PDF), Amended U.S. Individual Tax Return. Include copies of any schedules that have been changed or any Form W-2 you did not include.

To avoid owing interest on any amounts you owe you must file the Form 1040X and pay the balance owed before the due date of the return. Wait until you get the original refund check, or until the due date of the return, whichever is earlier, to file the Form 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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Many mistakes are corrected in processing and a letter of explanation is mailed at the time the refund is issued. If the mistake was not corrected in processing, 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. If you return the refund check with a letter of explanation, a refund in the correct amount will be issued when the amended return processes.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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. Request for this type of change will be disallowed if filed after the due date of the original return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns
• Publication 17 , Your Federal Income Tax for Individuals, Amended Returns

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 you 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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

The instructions for completing Form 1040X (PDF), Amended U.S. Individual Income Tax Return, list 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:

• Instructions for Form 1040X, Amended U.S. Individual Income Tax Return and instructions
• Tax Topic 308, Amended returns

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 at the top of the form as required.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Generally, Form 1040X (PDF), Amended U.S. Individual Income Tax Return, must be filed within three 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 loss carrybacks, carryback of certain business tax credits, bad debts, and worthless securities. Please review the instructions to Form 1040X for the exceptions.

References:

• Instructions for Form 1040X and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

If you file Form 1040X (PDF), Amended U.S. Individual Income Tax Return, to claim an additional refund, you should wait until after you 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 penalties and interest.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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:

• Instructions for Form 1040X and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

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:

• Instructions for Form 1040X and Form 1040X (PDF), Amended U.S. Individual Income Tax Return and Instructions
• Tax Topic 308, Amended returns

You cannot correct a mistake on a federal return which was filed 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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You should allow up to 12 weeks for the processing of your amended return and receipt of your refund check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

No, if you are due a refund from your amended return, you will receive a paper check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You will need to contact our assistance line at (800) 829-1040 to receive information on the processing of your amended return. Amended/corrected returns are processed as quickly as possible. However, it could take 8 to 12 weeks to process an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended Returns

You cannot check the status of a refund for an amended return on the automated tax line. You must call (800) 829-1954. Amended/corrected returns are processed as quickly as possible. However, it may take 8 to 12 weeks or longer to process the return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

If you cannot pay the full amount due, you can ask to make monthly installment payments. You can 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:

• Tax Topic 202, What to do if you can't pay your tax
• Form 9465 (PDF), Installment Agreement Request

If you believe the IRS made a mistake in the figures, call the phone number listed on the notice 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.

You can include in medical expenses amounts you pay for a program to stop smoking. Unreimbursed amounts you pay for participation in a smoking cessation program and for prescribed drugs designed to alleviate nicotine withdrawal are expenses for medical care that are deductible subject to the 7.5% of adjusted gross income limitation if you itemize deductions on Form 1040, Schedule A (PDF), Itemized Deductions. However, you cannot include in medical expenses amounts you pay for drugs that are designed to help stop smoking that do not require a prescription, such as nicotine gum or patches.

For more information, see Publication 502 , Medical and Dental Expensesor Revenue Ruling 99-28, which explains the deductibility or smoking-cessation programs. Revenue Ruling 99-28 is in Internal Revenue Bulletin 1999-25, dated June 21, 1999.

References:

• Publication 502 , Medical and Dental Expenses

At this time, the Form 1040X is not accepted electronically. For general information about e-file, refer to Tax Topic 252, Electronic Filing.

References:

• Tax Topic 252, Electronic Filing
• Electronic Services