Form 1099-R

• Form 1099-R is an Internal Revenue Service form used to report a distribution from pensions, annuities, retirement plans, profit-sharing plans, IRAs or insurance contracts paid during any given tax year. Generally, Form 1099-R contains the amount of the distribution, amount that is taxable, any income tax withheld and an Internal Revenue Service code that represents the type of distribution.
  
  

Form 1040X

• Form 1040X is an Amended U.S. Individual Income Tax Return for the Internal Revenue Service. Individual taxpayers use this form to correct errors made on Form 1040, Form 1040A and Form 1040EZ. To complete the form, you must have a copy of your previously filed income taxes and use the information on the form and Form 1099-R to amend the return.
  
  

Deadlines

• As with your original income tax return, you must file an amended return by the April 15 deadline. Failing to file by the deadline might cause you to incur late fees, including interest and penalties. At the time of publication, the IRS charges 4 percent interest for late payments and a 1/2 of 1 percent penalty for each month the tax is not paid. The IRS does not charge interest and penalties for tax returns that are due a refund.
  
  

Where to File

• Taxpayers cannot electronically file an amended income tax return. After preparing your return, you must mail the return, including a copy of the 1099-R and any other supporting documents, to the address listed for your state. Allow eight to 12 weeks for the IRS to process your amended return.
  
  If you live in Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin or Wyoming, you must mail your amended income tax return to:
  
  Department of the Treasury
  
  Internal Revenue Service Center
  
  Fresno, CA 93888-0422
  
  If you live in Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia or West Virginia, you must mail your amended income tax return to:
  
  Department of the Treasury
  
  Internal Revenue Service Center
  
  Kansas City, MO 64999
  
  If you live in Alabama, Kentucky, Louisiana, Mississippi, Tennessee or Texas, you must mail your amended income tax return to:
  
  Department of the Treasury
  
  Internal Revenue Service Center
  
  Austin, TX 73301
  
  If you live in Florida or Georgia, you must mail your amended income tax return to:
  
  Department of the Treasury
  
  Internal Revenue Service Center
  
  Atlanta, GA 39901
  
  If you live in a foreign country, a U.S. territory or possession, use an FPO or an APO address, are a dual-status alien or claim foreign income, you must mail your amended income tax return to:
  
  Department of the Treasury
  
  Internal Revenue Service Center
  
  Austin, TX 73301-0215 USA