Reasons to File

• Amended returns are used to correct errors on a taxpayer's original return. Although minor computational errors are usually corrected by the IRS, corrections to exemptions, deductions, income or credits are made by completing an amended return. An amended return, once finished, serves as a replacement for your original return.
  
  

How to File

• To file an amended return, you must complete IRS Form 1040X and mail it the service center which processed your original return. The address for the service center designated for each region is found in the instruction booklet for form 1040X. Your 1040X must be mailed since only current year returns can be filed electronically. The sections and line items on Form 1040X correspond to different categories on your income tax return. For example, some sections should only be completed by taxpayers who are making adjustments to income while others are set aside for those who are making changes to their exemptions. Taxpayers who are only making changes to their filing status must complete lines 1 to 22 while taxpayers who are only making changes to their exemptions must complete lines 1 to 31. You can find a complete list of adjustments and their corresponding line entries on page six of your 1040X instructions. Also, remember to attach any schedules that are being adjusted as a result of the changes being made to your return. For example, if you made changes to your business income or loss, you will need to attach a Schedule C in addition to your 1040X.
  
  

Assistance

• Taxpayers who require additional assistance completing their income tax returns should call the IRS at 800-829-1040. In addition, a variety of publications and instruction booklets are available at the IRS website.
  
  

Statute of Limitations

• Taxpayers are only allowed three years from the date which the original return was filed or two years from the date which any tax was paid (whichever was later) to amend their returns and receive a refund. After the statute expires, taxpayers forfeit their refund and any overpayment goes to the IRS excess collections account.