General Information on Amending Your Tax Return

If you made a mistake on the federal return that you have already filed, you need to file an amended or corrected return using Form 1040X, 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 the errors on the filed tax return are in the arithmetic, the IRS service center will usually correct them. If forms or schedules were left out, the IRS service center will request additional information from you and you do not need to file an amended return.

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

The form to use to amend a tax return:

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, Amended U.S. Individual Income Tax Return.

You can find the necessary form at:

Form 1040X, Amended U.S. Individual Income Tax Return, and instructions may be ordered by calling 800-829-3676, or at the IRS website, www.irs.gov .

How long do you have to file an amended return?

Generally, Form 1040X, Amended U.S. Individual Income Tax Return, must be filed within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later.

There are exceptions to this rule for certain items such as net operating losses, general business credit carrybacks, bad debts, and worthless securities. Please review the instructions to Form 1040X for exceptions.

If you sent in too much money:

If you made a mistake and sent in too much money, 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.

If you have not received your refund check yet, but you realize that the refund you calculated is bigger than it should be because you made a mistake on your return:

You need 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. To avoid owing interest on any amounts you owe you must file the 1040X and pay the balance owed before the due date of the return.

You may want to wait until you get the check, or until the due date of the return, whichever is earlier, to file the 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.

If you received a refund that is more than you should have received because you discovered you made a mistake on your return, and you have not yet cashed the refund check:

You need to file an amended or corrected return using Form 1040X, 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. Do not cash the check, but return it with a letter of explanation.

If you cashed your refund check, but it was for more than you should have received because you discovered you made a mistake on your return:

You need to file an amended or corrected return using Form 1040X, 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.

If you should receive a bigger refund than you claimed on your return and you haven't received the check yet:

You need 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. 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.

How long will it take to receive a refund check for an amended tax return?

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

To check on the status of your amended return:

You will need to contact the IRS assistance line at 800-829-1040 to receive information on the processing of your amended return.

Additional Resources on Filing Amended Returns:

Tax Topic 308, Amended returns

Form 1040X