Form 1040-X: Amended U.S. Individual Income Tax Return

What Is Form 1040-X: Amended U.S. Individual Income Tax Return?

The 1040-X: Amended U.S. Individual U.S. Income Tax Return is a form used by taxpayers who need to correct an error in a previously filed federal tax return.

Common mistakes corrected with this form include errors in the taxpayer's filing status or number of dependents or omissions of credits or deductions.

Form 1040-X should not be used to correct simple mathematical errors in a tax return, as the Internal Revenue Service (IRS) routinely corrects such mistakes while processing returns.

Form 1040-X can be used to claim any extended tax benefits or disaster relief tax relief that you missed in filing your 2019 or 2020 returns.

Who Can File Form 1040-X?

A 1040-X form should be filed by anyone who has already filed a tax return and needs to amend it for any of the following reasons:

All pages of Form 1040X are available on the IRS website.

How to File Form 1040-X

This form is an itemized, line-by-line description of all possible adjustments, so the taxpayer can clearly record the exact type and amount of each amendment and enter a brief description of what is being amended and why.

The filer must include not only the 1040-X but a revised version of the entire 1040 or 1040-SR, including any attached forms and schedules, even if they were not amended.

Taxpayers can e-file a Form 1040-X or send it to the IRS by mail. If you're expecting a check, the IRS notes that electronic filers will get a faster response.

Form 1040-X can only be filed after an annual return is filed.

In order to receive a credit, taxpayers must file a 1040-X form within three years after the original return was filed or within two years after the tax was paid, whichever is later.

The IRS provides the following tips to taxpayers about Form 1040-X:

You can file up to three amendments to an annual tax return. Any further amendments will be rejected.

Download Form 1040-X

Form 1040X can be downloaded from the IRS website.

IRS Form 1040-X FAQs

Here are the answers to some commonly-asked questions about Form 1040-X: Amended U.S. Individual U.S. Income Tax Return.

What Is a 1040-X Tax Return?

The 1040-X allows a taxpayer to amend or correct a previously filed tax return. If you forgot to claim a credit or record a deduction, this is the form to use. If you made a mathematical error, forget about it. The IRS always runs the numbers and corrects that kind of error.

If you owe money with your Form 1040-X you won't be charged a penalty if you pay it in full with the form within one year of the tax due date.

Do You Have to File Form 1040-X With Form 1040?

You have to file Form 1040-X after filing your 1040, or 1040-SR, or 1040-NR. You're amending your earlier tax return with the correct information.

Where Do You Send Form 1040-X?

If you e-filed your annual return, you can now e-file a 1040-X using commercial tax preparation software. That's the fastest way to get your money back if you're owed any.

You can send it in the mail if you prefer. The IRS lists four separate addresses for use by residents of different regions and for Americans living abroad.

Can Form 1040-X Refunds Be Direct Deposited?

No. Direct deposit is not currently available for refunds based on amended returns. You'll get a check in the mail from the IRS.

When Should I Receive My Amended Tax Return?

The IRS says it can take up to 16 weeks to process an amended return even if it's filed electronically.

About three weeks after you file the 1040-X, you can start checking the status of your filing on the IRS website, on a page aptly titled "Where's My Amended Return?"