File an amended return

 

If you find a mistake after filing your taxes, you may need to amend your return. To see if you should file an amended return: answer these questions on the Should I File an Amended Return? page.

Check on an amended return

Check the status of an amended return

Reasons to amend a return

File an amended return if there's a change in your:

  • Filing status
  • Income
  • Deductions
  • Credits
  • Dependents
  • Tax liability

You don't need to amend your return if we:

  • Let you know that we corrected errors on your return.
  • Accept your return without certain forms or schedules or ask you to send them.

When to file an amended return

Generally, you must file an amended return within 3 years after the date you filed your original return or 2 years after the date you paid the tax, whichever is later. If you filed early, count from the April tax deadline.

Special rules apply to file for refunds when you have net operating losses, foreign tax credits, bad debts, and other issues.

You may have more time to amend for:

  • A federally declared disaster
  • Service in a combat zone or contingency operation
  • A bad debt or worthless security
  • A foreign tax credit or deduction
  • A loss or credit carryback

Find details on when to file an amended return

How to file an amended return

To amend a return, file Form 1040-X, Amended U.S. Individual Income Tax Return. You can use tax software to electronically file your 1040-X online.

Submit all the same forms and schedules as you did when you filed your original Form 1040 even if you don't have adjustments on them.

File Form 8879, IRS e-file Signature Authorization with your 1040-X.

You can file up to 3 amended returns for the same year.

File on paper if you're amending a return you originally filed on paper and Forms 1040 and Form 1040-SR, U.S. Return for SeniorsPDF before 2020, and Form 1040-NR, Nonresident Alien Income Tax ReturnPDF before 2021.

Get your refund on your amended return

If you amend a return for tax years 2021 and later, you can request your refund by direct deposit. Enter your bank account information on the electronically filed Form 1040-X or corrected Form 1040-SS/PR. If you submitted a paper version of Form 1040-X, you'll receive a paper check.

You can also attach Form 8888, Allocation of Refund (Including Savings Bond Purchases)PDF to deposit your refund to multiple bank accounts. You can't use refunds from amended returns to buy savings bonds.

If you owe tax

Mail a check or money order payable to United States Treasury with Form 1040-V, Payment VoucherPDF. If you owe additional tax, file your amended return, and pay the tax by the April due date to avoid penalties and interest. Your return will replace your original return. If you file after the April due date, don't include any interest or penalties on your amended return. We'll make any needed adjustments automatically.

State tax returns

If you change your federal return, it may affect your state tax liability. For information on how to correct your state tax return, contact your state tax agency. Don't attach your state tax return to your amended return.

Related

Instructions for Form 1040-X

Your Federal Income Tax for Individuals, Publication 17

Notice 2023-21 makes more taxpayers eligible for a credit or refund if they timely file Form 1040-X to amend 2019 and 2020 income tax returns