IRS Procedures
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
1.3 IRS Procedures: Amended Returns & Form 1040X
What should I do if I made a mistake on my federal return that I
have already filed?
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:
For what reasons would I need to file an amended return?
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:
I made a mistake and sent in too much money. How do I fix this?
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:
I still haven't received my refund, but it is bigger than it should
be because I've discovered I made a mistake on my return. What should I do?
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:
I received a refund that is more than I should have received because
I've discovered I made a mistake on my return. I have not yet cashed this
check. What should I do now?
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:
I went ahead and cashed my refund check, but it was for more than
I should have received because I've discovered I made a mistake on my return.
What should I do now?
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:
I should receive a bigger refund than I claimed on my return. I
haven't received the check yet. What should I do?
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:
My wife and I filed jointly. Now I discovered that if we filed married
filing separately we would have received a larger refund. How do I file amended
returns to go from a joint return to married filing separate 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:
My husband and I filed jointly, but now we want to file married
filing separately. What do we do?
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:
What form do I use to correct my tax return that I have already
filed?
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:
Where can the forms be found to file an amended return?
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:
Where do I mail my Form 1040X?
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:
How do I fill out the amended return Form 1040X?
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:
What do I need to send with the amended form?
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:
How long do I have to file an amended return?
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:
When should I file Form 1040X?
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:
Will I have to pay any delinquency penalties when I file Form 1040X?
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:
Can you send an amended tax return electronically?
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:
How can I correct a mistake on my federal e-file return?
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:
How long will it take to receive a refund check for an amended tax
return?
You should allow up to 12 weeks for the processing of your amended return
and receipt of your refund check.
References:
Can you have an amended return refund deposited into a bank account?
No, if you are due a refund from your amended return, you will receive
a paper check.
References:
How can I check the status of my amended return?
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:
If I call the automated tax line to check the status of a refund
on an amended return, do I enter the total amount of my original refund, or
only the amended amount?
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:
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