OLT TAX CORNER ~ Amended Returns

Amended Returns FAQ

1.	What should I do if I made a mistake on my federal return that I have already filed?
2.	How do I change information on a return that has already been accepted by the IRS?
3.	What do I do if I received another W-2 after I’ve already filed my taxes?
4.	While completing my taxes for the current year, I realized there were several deductions I could have taken for the previous years return. Is it too late to file an amended return?
5.	Is it possible to amend an amended return? I originally filed my return in January. Then after I had filed, I received another W-2. I then filed an amended return. Recently I have discovered additional deductions I am eligible to take, and I want to amend my return yet again. Is this allowed? How would I go about doing this?
6.	Where do I mail my Form 1040X?

What should I do if I made a mistake on my federal return that I have already filed?	Top
It depends on the type of mistake that was made. Many mathematical errors are caught in the processing of the tax return itself. If you did not attach a required schedule, the service will contact you and ask for the missing information.
If you did not report all your income or did not claim a credit, you are entitled 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. The Form 1040X Amended U.S. Individual Income Tax Return should be submitted after you receive your refund or by the due date of the return, whichever is earlier. Generally, to claim a refund, the Form 1040X Amended U.S. Individual Income Tax Return must be received within three years after the date you filed your original return or within two years after the date you paid the tax, whichever is later.
How do I change information on a return that has already been accepted by the IRS?	Top
If the IRS has already accepted your return, and you need to make corrections, you will need to amend your return. You will need Form 1040X to make any adjustments to your original return.
What do I do if I received another W-2 after I’ve already filed my taxes?	Top
You will need to file a 1040X Amended U.S. Individual Income Tax Return which is the form for amended returns. The amended return will ask for your original amount, the net change, and the corrected amounts.
While completing my taxes for the current year, I realized there were several deductions I could have taken for the previous years return. Is it too late to file an amended return?	Top
Generally, to claim a refund, Form 1040X Amended U.S. Individual Income Tax Return must be received within 3 years from the date you filed your original return or within 2 years from the date you paid the tax, whichever is later.
Is it possible to amend an amended return? I originally filed my return in January. Then after I had filed, I received another W-2. I then filed an amended return. Recently I have discovered additional deductions I am eligible to take, and I want to amend my return yet again. Is this allowed? How would I go about doing this?	Top
Yes, you can amend your return as many times as necessary to be sure you are reporting the correct information. What you would need to do is file another Form 1040X. This time you would use your amended values as the original values. You would look at the first Form 1040X that you filed, and you would enter the values in Column C in Column A on your new Form 1040X Amended U.S. Individual Income Tax Return. Then enter your new/correct values in Column C and figure the difference between them for Column B.
Where do I mail my Form 1040X?	Top
If you live in Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina or Virginia, mail your Form 1040X and payments (if applicable) to: Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901 If you live in District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, or Vermont, mail your Form 1040X Amended U.S. Individual Income Tax Return and payments (if applicable) to: Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0422 If you live in Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, or FPO, mail your Form 1040X Amended U.S. Individual Income Tax Return and payments (if applicable) to: Department of the Treasury Internal Revenue Service Center Austin, TX 73301 If you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, or Wyoming, mail your Form 1040X and payments (if applicable) to: Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0422 If you live in Arkansas, Connecticut, Delaware, Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, or West Virginia, mail your Form 1040X Amended U.S. Individual Income Tax Return and payments (if applicable) to: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Guam permanent residents send Form 1040X Amended U.S. Individual Income Tax Return and payments (if applicable) to: Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921 Virgin Islands permanent residents send Form 1040X Amended U.S. Individual Income Tax Return and payments (if applicable) to: V.I. Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie St. Thomas, VI 00802 If you live in American Samoa or Puerto Rico (or exclude income under section 933); are a nonpermanent resident of Guam or the Virgin Islands; have a foreign address; are a dual-status alien; or file Form 2555, 2555-EZ, or 4563, use this address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA