Amended Return Frequently Asked Questions
What type of amended returns are available through the Where's My Amended Return? application?
Generally, Where’s My Amended Return? will provide you with the status of amended returns mailed to the IRS processing operations. The Form 1040X Instructions provide guidance on where to file your amended return.
Which amended returns cannot be accessed using the Where’s My Amended Return? application?
Status updates for the following types of amended returns are not available through the Where’s My Amended Return?application:
- Carrybacks (applications and claims)
- Form 843 claims Injured Spouse claims
- A Form 1040 marked as an amended or corrected return
- An amended return with a foreign address
- Business amended returns
- An amended return routed/received outside of the processing operations in a specialized function (i.e. Examination Dept, 1040X response to a CP 2000 notice, Bankruptcy Dept).
What might cause a taxpayer’s amended return to take longer to process?
Common errors can delay processing and extend time frames. Ensure your Amended Return includes your signature and all supporting forms or schedules. If it’s a joint filed return, both spouses must sign the return.
We may need to send your claim to another office to streamline the process. For example, if you filed a bankruptcy or audit reconsideration or are responding to an Underreported Notice, CP2000, we will send your claim to a specific department. If your account is assigned to a revenue officer, we will send it to the appropriate contact. In addition, some claims need to be approved by the examination department.
Does the IRS charge interest or penalties for filing an amended return?
Yes, the IRS charges interest on taxes not paid by their due date even if you had an extension of time to file. Interest is also charged on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax and reportable transaction understatement. Interest is charged on the penalty from the due date of the return (including extensions).
What if my amended return shows a balance due?
Payments can be made by check, money order, credit or debit card, the Electronic Federal Tax Payment System, installment or extension Agreements. Visit the payments page for more information.
Possible explanations for delays in processing your amended return
- Response to a CP 2000 notice. The 1040X will have to be routed to a specialized area to be reviewed and verified as to the specific issue addressed in the CP 2000 notice.
- If you are currently under bankruptcy protection your amended return will have to be cleared by the bankruptcy area in the IRS before it can be processed.
- If your tax account has been assigned to a Revenue Officer your amended claim has to be reviewed and approved by the Revenue Officer.
- If your amended return is appealing or asking for a reconsideration of an IRS decision your claim will undergo a formal, lengthy process.
- Depending on the issue your claim could be sent to the examination department for additional review.
- Incomplete claims or unsigned claims will be returned to you requesting the missing information or signature.
- You should be aware that there is a 3 years statute of limitation expiration. If you file your amended return and we receive it 3 years after the due date of the original return by law we cannot honor your request.