An individual taxpayer may file a Form 1040X, Amended US Individual Income Tax Return, to correct Forms 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. Taxpayers may add, delete, update, or change tax information reported on their original tax return or amounts previously adjusted by the IRS.

Column A, of the Form 1040X is used to report amounts originally claimed by the taxpayer, amounts adjusted by the IRS (math error on original return), or amounts adjusted from a previously filed Form 1040X for the same tax period.

Column B, of the Form 1040X is used to report the amount of change (increase or decrease) for each line the taxpayer is changing. Taxpayers are instructed to show decreases in parenthesis, explain each change in Part II, of the Form 1040X or attached statement, and attach any schedule and/or form related to the change.

Column C, of the Form 1040X is used to figure the amounts reported in Columns A and B:

Unless otherwise specified, the instructions contained herein are for Column B and Column C entries on Form 1040X.

The operational instructions in this IRM will determine if the adjustment request can be made in Submission Processing or if it must be routed to another area or function. Returns which can be adjusted in Submission Processing (commonly referred to as "workable" ) are either input on-line using IDRS or sent to ISRP for input.

The general sequence you will follow is:

Form 1040X and CP 27s are to be processed within 12 calendar days from the IRS received date (day one) to the date the document is delivered to the CIS (Corresponding Imaging System) Unit (ending day) or input of a TC 29X. See IRM 3.30.123, Processing Timeliness: Cycles, Criteria, and Critical Dates.

Disaster Returns are to be worked as first priority over all other 1040X cases.

Use an erasable red pen for any editing markings.

As a working trail, you may edit any Transaction Code (TC), Reference Number (RN), or Credit Reference Number (CRN) onto Form 1040X and edit an amount. If editing for Column B entries, underline zero or increase amounts and bracket decrease amounts.

Edit the current date and your TE number in the top left margin of Form 1040X or CP 27, or follow any local procedures that ensure the integrity of the batch for routing to Files (e.g. number returns, enter IDRS employee number, and date)

Follow local procedures for routing to other functions. Use either a Form 3210 or attach a "buck slip" , etc.

Code and Edit processes Forms 1040X adjustments in a unique blocking series based on the nature of the claim.

If a taxpayer files an amended Form 1040 series, Individual Income Tax Return, in lieu of a Form 1040X, you must determine if it is an original, duplicate, or amended return. If an original return, route to Code & Edit for processing under the correct Program Code. Refer to IRM 3.11.6.4.4.3 for duplicate or "amended" procedures.

The Control Unit is charged with the responsibility of associating IDRS Source Documents with their related IDRS Transaction Records (ADJ 54 adjustments) that were input on taxpayer accounts. It is vital for the unit to receive source documents in a timely manner. Follow local procedures for routing the source documents to Files within the guidelines in IRM 3.5.61, Files and Management Services

Additional information regarding amended returns may be found in the following IRMs.

The operational guidance in this IRM take precedence over any conflicting operational procedures in other IRMs. Contact your manager if you have any questions about operational guidance and for clarification between operational issues and statutory requirements.

Document 6209, IRS Processing Codes and Information, SERP Alerts, Tax Form and Instructions (accessible through the IRS Home Page), and Publication 17 are valuable resources for obtaining additional information and resolving questions.

IRS employees are taxpayers and are entitled to their tax account information in the same manner as other taxpayers who call, write, or visit us.

There are special procedures that you must follow to protect the "taxpayer employee" , as well as to protect yourself. If you receive or initiate telephone contact, or are assigned a case of an IRS employee, take the following actions:

If your unit has a designated employee who handles all cases from IRS employees, refer these cases to that employee.

IRS Employees can be identified from the IRS-EMP-CD on TXMOD.

In order to process a return, you must have the TIN. The TIN is the Social Security Number (SSN) or IRS Individual Taxpayer Identification Number (ITIN) for IMF accounts.

If the Primary TIN (P-TIN) is missing, incomplete, or illegible, research IDRS (Command Code NAMEI or NAMES), attached correspondence, cross reference with the spouse (Command Code INOLE) or by phone call (if possible). If you have exhausted all resources and are still unable to determine the P-TIN, correspond.

If the taxpayer files an amended return and the account is set up on the invalid segment of Master File (which requires an asterisk after the TIN (000-00-0000*)), refer as CIS/AM.

Amended returns must be for a specific tax period. When the tax period is missing, and you cannot determine from return information or attachments, research IDRS (Command Code TXMOD or RTVUE) for matching tax data.

If the tax period is found, edit the tax period on the front of the return, on the appropriate line above the Entity section in YYMM format, even when routing document to another function.

If you cannot determine the tax period through IDRS research, correspond, unless return is being routed to another function.

If the taxpayer tries to submit an amended return for multiple tax periods on a single amended return, send the return back to the taxpayer. Use Form 8009 to inform the taxpayer they must submit a separate amended return for each specific tax period that they are trying to amend.

Every Form 1040X should be stamped with a processing center Received Date stamp. If the Received Date stamp is missing, but is found elsewhere in the return packet, edit the date to the front of the return in MMDDYY format in the blank space above Line 1 and to the left of Column A.

Beginning April 23, 2008, honor received dates that are edited in green ink on current year 1040X's received with payments as the return received date to be used for processing.

If the Received Date was not found, edit the Received Date based on the order of precedence below in the same format and location as stated in (1) above.

Use the following chart when there are multiple received dates and/or edited on the return:

Enter the current date for the TRANS-DT when you input TC 971, Action Code 270.

The taxpayer may request that $3 go to the Presidential Election Campaign Fund (PECF) by checking one or both boxes on Part III, Page 2 of Form 1040X.

A PECF request can only be processed for tax periods 2006 and 2007; and if there is a tax change on Line 10 of Form 1040X.

If the return meets correspondence criteria, process the PECF request and correspond as required.

To process a PECF request, edit the following items to a blank Form 1040X as a "Dummy PECF" return. (See Figure 3.11.6–1 Preparing A Dummy PECF)

Edit "PECF Prep" in the left margin of Form 1040X then continue processing the return.

Route "Dummy PECF" to ISRP per local procedures.

A discovered remittance is any form of payment (cash, check, money order, stamp, jewelry, etc.) other than credit card that the taxpayer may send in.

When a remittance is discovered, immediately turn the remittance over to your Manager or Lead.

Edit the Received Date if missing onto either the Discovered Remittance, Form 1040-V, or the return.

If the taxpayer sends in a credit card or credit card information, refer the case to the Manager or Lead for a formal disallowance letter to be issued.

For additional information on discovered remittances, see IRM 3.8.46, Discovered Remittances.

Carryback/Carryforward claims are when the taxpayer has an overpayment of tax as a result of a Net Operating Loss (NOL), Net Capital Loss (NCL), Unused Credits, or a Claim-of-Right adjustment . The taxpayer can file an application or claim for that adjustment or refund. The tax year the loss occurred is the loss year (carryback). The tax year the loss is applied to, is the gain year (carryforward).

All carryback/carryforward claims are to be expedited to AM. Follow any local procedures for separating carryback/carryforward claims from other CIS/AM issues that are routed through CIS.

Indications that a taxpayer is trying to take the loss are as follows (See Figure 3.11.6-3):

Do not treat the following claims as Carryback/Carryforward claims:

If unable to determine the difference between (2) (f) from (3) (c) take it to the work leader to make the determination.

The statutory period for making an assessment usually expires three years from the date the original return was filed or three years from the due date of the original return, whichever is later. This is known as the Assessment Statute Expiration Date (ASED).

Check the postmark date on the envelope when considering the timeliness of a claim. Route returns received after expiration of the statute to the appropriate area for disallowance. Each service center specifies the appropriate area, either the Statute function or the Accounts Management Adjustment function.

Follow the procedures below:

If a Form 1040 is received in the 1040X unit and the Form 1040 is stamped "Statute Cleared" , research IDRS for a TC 150:

If no TC 150 has posted for a tax increase or decrease, convert the 1040X information to a Form 1040.

Route the following types of cases to the CI Fraud Detection Center:

Route to the CI Fraud Detection Center any amended return (Form 1040 series) showing an additional refund ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , based on only one Form W–2, W-2G, or 1099 attached, and containing one of the following conditions:

Follow local procedures for routing to CI FDC, or use Form 3210. Do not input a TC 971. Place a history item on ACTON "To CI FDC" on TXMOD.

Check all tax decreases claims or credit increase where the net adjustment is a credit which may be refunded, applied to next year's estimated tax, offset, or absorbed by the module balance.

Unless otherwise specified, the dollar amounts cited refer to the amount of the tax decrease or credit increase. Some issues are both CIS/AM and CAT A criteria, but have different dollar tolerances. (Refer to Exhibit 3.11.6-3, Screening Guide).

Refer Forms 1040X to the Lead, Manager, and Planning Analysis Analyst, if necessary, for any of the following reasons, provided the case does not meet Cat A criteria and is not open in AIMS:

If direction provided by the Lead, Manager, or Planning Analysis Analyst is to forward the case to Examination Classification function, use a referral (e.g. Form 3210, Document Transmittal). The Examination Classification function should respond within 3 days. Do not input TC 971. Place a history item on ACTON "To Exam" on TXMOD.

CAT A criteria applies to net refund returns. Math verify all claims over ≡ ≡ ≡ ≡ . Review all superseding returns for CAT A criteria. A superseding return is an amended return for the current year, received before the return due date.

Check TXMOD to see if there is a TC 922 on the module. If there is, determine the status of an Underreporter case and its location by the last process code shown beside the TC 922. Underreporter Process Codes are found in Chapter 8, Section 19 of Document 6209, IRS Processing Codes and Information. Use the chart displayed below to determine if the Form 1040X should be routed or processed.

Cases are referred to Accounts Management based on the issue, the dollar tolerance, computer program capabilities (e.g. Blocking Series), and other various reasons. Refer to the specific IRM instruction or Exhibit 3.11.6-3, Screening Guide. The criteria can apply to tax increase, tax decrease, credit increase, or credit decrease. Some of the issues that are routed to AM as AFC (Adjustment Function Criteria) are also issues that are referred to EXAM (CAT A), but both will be routed to CIS, CAT A will have a larger dollar criteria.

Route all AFC returns to CIS to be scanned. Follow any local procedure for separating the "Carryback/Carryforward" , "Disaster Claims" , etc. that require special handling.

Some claims require a Manual Refund and will be routed to Accounts Management. See IRM 3.11.6.6.3.

When a taxpayer asks to be referred to TAS or the taxpayer meets TAS criteria (listed below), refer the case to the unit manager. Review all attachments for taxpayer notations/correspondence to determine whether the taxpayer meets TAS case criteria or requests TAS assistance.

If the taxpayers issue cannot be completely resolved within 24 hours, but steps are taken to begin resolving the taxpayers issues within 24 hours, then do not forward Form 911 unless the taxpayer asks to be referred to TAS. The unit manager will ensure that a Form 911, Application for Taxpayer Assistance Order (ATAO), is tim