How long do i have to file an amended return

An amended tax return corrects mistakes on a federal tax return. Here's how to file a Form 1040-X with the IRS, when to amend a tax return and other rules you need to know.

What is an amended tax return?

IRS Form 1040-X, also known as an amended tax return, is a form that taxpayers can file with the IRS to correct mistakes made on a federal tax return. The form is typically used to reconcile errors concerning filing status, income, deductions or credits claimed or tax liability.[0]

How does an amended tax return work?

IRS Form 1040-X is the form you fill out to amend or correct a tax return. On that form, you show the IRS your changes to your tax return and the correct tax amount.

• If you’re fixing more than one year of returns, you’ll need to fill out a separate Form 1040-X for each. You’ll also need to include forms or schedules affected by the changes.

• If you're filing Form 1040-X to get money back, you generally need to do so within three years of filing your original return or within two years of paying the tax, whichever is later.

You might catch an error before the IRS does, or you might receive new tax documents after you’ve already filed — if your employer sends you a revised W-2, for example. In those cases, don’t fire off a letter to the IRS saying, “Forgot to include some income. Here’s 10 bucks" or "You owe me $50." Fill out Form 1040-X.

The IRS also has an interview-style tool that can help you to determine whether your situation requires filing an amended return.

In 2020, the IRS began allowing taxpayers to file Form 1040-X electronically. This means you can file an amended 1040 and 1040-SR form for tax years 2019, 2020, 2021 (and beyond) online. If you need to file an amended return for an older return (2018 or earlier), the amended return must be filed with the IRS by mail.

You can file an amended tax return on your own

People with simple tax situations and small changes might be able to file an amended tax return on their own. Many major tax software packages include modules that will file an amended tax return. Many tax preparers are happy to file amended returns as well.

And note: Amending your federal tax return could mean having to amend your state tax return, too.

Ask if your preparer charges for an amended tax return

If you used a human tax preparer, don’t assume they will amend your tax return for free or pay the extra taxes, interest or penalties from a mistake. For example, if you forgot to give the preparer information or gave incorrect information, you’ll likely have to pay for the extra work.

If the error is the preparer’s fault, who pays for an amended tax return may depend on the wording in your client agreement.

Keep an eye on the calendar

Generally, the IRS audits only returns from the previous three tax years — though there are major exceptions. So although it might be tempting to wait and see if the IRS will catch you in an error, it might be cheaper to fess up sooner rather than later.

The IRS charges interest and penalties on outstanding tax liabilities going all the way back to the original due date of the tax payment. So the longer you wait to fix a mistake, the more expensive that mistake can get.

Where's my amended return?

• It can take three weeks for an amended return to show up in the IRS’s system and more than 20 weeks to process an amended return. [0]

• If nothing has happened after 20 weeks, check the online tracking tool, call the IRS or ask someone at a local IRS office to research your amended return.

  Lots of people make this mistake every year. Filing an amended return when you shouldn’t can confuse the IRS and make your situation even more complicated.

  Here are the most common situations when you should NOT file an amended return – and exactly what to do instead.

  1. You got an IRS CP2000 notice (also called an underreporter inquiry).

  If you got a notice about “underreported income” from the IRS, don’t file amended return. In fact, filing an amended return confuses the IRS. That’s because the IRS is expecting a response to the notice, rather than a new return that goes to a completely separate IRS unit. Basically, filing an amended return when you get a CP2000 notice slows down the process and creates new complications.

  Learn how to respond to a CP2000 notice.

  2. You got an IRS audit notice.

  In this case, you need to respond to the notice with the information and documents the IRS requested. You can’t file an amended return to resolve an audit. Learn how to deal with an IRS audit.

  3. You forgot to attach a copy of your W-2.

  If you forgot to attach an information statement or schedule to your return, no big deal. The IRS will contact you (or your representative) if it needs the information to process your return.

  4. The IRS rejected your e-filed original return.

  The first thing to do is verify all items on your return (names, birthdates, Social Security Numbers) and try to e-file again. Two common reasons for e-file rejections are tax identity theft and dependent issues, like when two people claim the same dependent. Learn what to do when you could be the victim of tax identity theft, or when you may have a dependent issue on your return.

  5. You made a calculation error on your return.

  If your return has an arithmetic error, there’s no need to file an amended return. The IRS will usually correct it and send you a notice letting you know.

  But — you or your tax professional should confirm that the IRS changes are correct.

  6. The IRS prepared a return for you.

  If you have back tax returns, the IRS can eventually prepare a return for you (called a substitute for return). The IRS prepares the return based on the information it has from your employer, bank, and other payers, and the substitute return won’t have any credits or deductions in your favor.

  In this case, don’t file an amended return. Instead, you can file a Form 1040 to replace the substitute for return, to use a better filing status and any exemptions or credits you may be entitled to.

  Learn about unfiled tax returns.

  7. You want to reduce IRS penalties.

  You don’t need to file an amended return just to address penalties. Instead, consider requesting first-time penalty abatement or penalty abatement due to reasonable cause.

  Tips for filing an amended return

  Don’t wait. The IRS will only accept an amended return within three years of the date you filed the original return or within two years of the date you paid the tax for that year, whichever is later.

  You can’t e-file your amended return. You can prepare amended returns online, but you can’t electronically file them. You or your tax professional will need to mail Form 1040X to the IRS, along with corrected or omitted information statements and schedules.

  Form 1040X is one of the most confusing IRS forms

  Filing an amended return requires you to provide information about the original return, including any changes to the return. If you’re not sure whether your return was changed by a prior amendment or by the IRS from a notice, audit, or other adjustment, you’ll need to get your IRS records to properly complete the form.

  Learn more about how to research your IRS account.

  You can also get an experienced tax professional to research your IRS account for you, help you figure out whether you need to file an amended return, and prepare the return for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or get help from a trusted IRS expert.

  Related Tax Terms

  Amended Return (Form 1040X) Mistake on Tax Return Changes to Tax Return

  Related IRS Notices

  IRS Letter 525 – The IRS is Auditing Your Form 1040 and Needs a Response From You IRS Notice CP08 – Important Information About the Additional Child Tax Credit IRS Notice CP10 – Changes to Your Form 1040

  Get help from an IRS expert

  H&R Block’s experts can solve any IRS problem, no matter how complex.

  Make an appointment

  Or call 855-536-6504

  Related Information

  Top Four Reasons to File an Amended Return

  Need help deciding if you need to file an amended return (IRS Form 1040X)? Get the facts from the tax experts at H&R Block.

  IRS Amended Return Status

  You might file an amended return if you’ve already filed and need to make changes. Learn how to track your amended return from the experts at H&R Block.

  How to Handle IRS CP2000 Notices (Underreporter Inquiry)

  Learn how the IRS matches your information to generate CP2000 notices, and how to handle one of these underreporter inquiries if the IRS contacts you.

  How to Handle an IRS Audit

  Learn what the IRS is looking for during an audit, the steps you should take to prepare for an IRS audit, and when it's best to get expert help.

  How to Research Your IRS Account

  Requesting your tax transcripts is the best way to research your IRS tax account. You can also authorize your tax pro to communicate with the IRS for you.

  How far back I am able to amend my returns?

  Wait until you receive your notice of assessment before asking for changes to your return. Generally you can only request a change to a return for a tax year ending in any of the 10 previous calendar years. For example, a request made in 2022 must relate to the 2012 or a later tax year to be considered.

  Will the IRS automatically correct my return?

  Normally you do not need to file an amended return to correct math errors. The IRS will automatically make those changes for you. Also, don't file an amended return because you forgot to attach tax forms, such as Forms W-2 or schedules.

  Should I amend my tax return for a small amount?

  You should amend your return if you reported certain items incorrectly on the original return, such as filing status, dependents, total income, deductions or credits. However, you don't have to amend a return because of math errors you made; the IRS will correct those.