The Form 1040-X, Amended U.S. Individual Income Tax Return isn't currently accepted electronically; only an original tax return may be electronically filed. Please see IR-2020-107 for electronic filing options coming this summer. You must file Form 1040-X on paper and mail it to the IRS. If you're due a refund, the IRS will issue you a check; a refund on an amended return can't be deposited directly to your bank account.