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IRS Presents: Things to Know About Your Amended Tax Return
You can make a change or an adjustment to a tax return you’ve already filed by filing an amended return. Here are the top 10 things the IRS wants you to know about amending your federal tax return.
- If you need to amend your tax return, use Form 1040X, Amended U.S. Individual Income Tax Return.
- Use Form 1040X to correct previously filed Forms 1040, 1040A or 1040EZ. The 1040X can also be used to correct a return filed electronically. However, you can only paper file an amended return.
- You should file an amended return if you discover any of the following items were reported incorrectly: filing status, dependents, total income, deductions or credits.
- Generally, you do not need to file an amended return for math errors. The IRS will automatically make the correction.
- You usually do not need to file an amended return because you forgot to include tax forms such as W-2s or schedules. The IRS normally will send a request asking for those documents.
- Be sure to enter the year of the return you are amending at the top of Form 1040X. Generally, you must file Form 1040X within three years from the date you filed your original return or within two years from the date you paid the tax, whichever is later.
- If you are amending more than one tax return, prepare a 1040X for each return and mail them in separate envelopes to the IRS campus for the area in which you live. The 1040X instructions list the addresses for the campuses.
- If the changes involve another schedule or form, you must attach it to the 1040X.
- If you are filing to claim an additional refund, wait until you have received your original refund before filing Form 1040X. You may cash that check while waiting for any additional refund.
- If you owe additional tax for 2009, you should file Form 1040X and pay the tax as soon as possible to limit interest and penalty charges. Interest is charged on any tax not paid by the due date of the original return, without regard to extensions.
Links:
- Form 1040X, Amended U.S. Individual Income Tax Return (PDF 110K)
- Form 1040X Instructions (PDF 45K)
- Tax Topic 308 — Amended Returns
IRS Patrol: Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay
WASHINGTON — Members of the military and certain civilians providing earthquake relief in Haiti have additional time to file their 2009 returns and pay any taxes due, the Internal Revenue Service announced [in April].
Deadlines for taking care of a variety of federal tax matters are automatically extended for persons serving in a combat zone or a contingency operation. Operation Unified Response is a contingency operation, thus giving designated persons providing earthquake relief in Haiti the same extensions that are available to military and support personnel serving in Iraq, Afghanistan, and other combat zone localities.
This relief applies to members of the military, Red Cross personnel, accredited correspondents, and civilian support personnel acting under the direction of the Armed Forces. In most cases, the relief also applies to spouses.
Normally, eligible taxpayers have at least 180 days after they leave the combat zone or contingency operation area to take care of various tax-related matters. For Operation Unified Response and the Haiti earthquake, these tax-related matters include:
- Filing a 2009 federal income tax return,
- Paying tax due for 2009,
- Making a 2009 IRA contribution, and
- Making a quarterly estimated tax payment for 2010
The exact deadline depends on when an eligible taxpayer went to Haiti, when he or she left Haiti, and the tax matter involved. These extensions are penalty-free and interest-free. No form needs to be filed to get this relief.
Questions and answers on combat zone extensions can be found on IRS.gov. Publication 3, Armed Forces Tax Guide, also available on the IRS Web site, describes this and other special tax provisions for members of the military.
Stacie's Tax Stuff 