Be aware: Your state tax liability may be affected by changes on your federal tax return. For information on how to correct your state return, contact your state tax agency.
The normal processing time for an IRS Form 1040X, Amended U.S. Individual Income Tax Return, is between 8 and 12 weeks from the time the IRS receives your return.
If you owe a balance from the changes on your amended return:
- If it is before the regular due date of your individual tax return (generally April 15 of each year), file IRS Form 1040X, and pay the tax by the due date for that year (without regard to any extension of time to file) to avoid penalties and interest.
- If you file and pay after the regular due date of your individual tax return, the IRS may charge interest and penalties.
If you’re due a refund based on the changes you’re making, you generally MUST file the amended return within three years after the date you timely filed your original return (including extensions), or within two years after the date you paid the tax, whichever is later, to get a refund.
The IRS won't process your amended return if:
- You don't attach all the forms and schedules you are changing.
- The amounts on your amended return don't match IRS records from your original return.
- Pay special attention to Column A of IRS Form 1040X: adjusted gross income, taxable income, and tax. This is where most errors occur.
The PATH Act prevents you from filing retroactive returns or amended returns claiming the Earned Income Tax Credit (EITC), Advanced Child Tax Credit (ACTC), or American Opportunity Tax Credit (AOTC) if the reason you're filing is because you now have a valid Taxpayer Identification Number (TIN) required for each credit but didn’t have such TIN before the due date of the return.
If for any reason you or one of your family members didn't receive a valid TIN by the due date of the tax return (including extensions) you can't file a past due return or an amended return to claim any of these credits. A valid TIN could be an Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN) depending on the requirement for each credit.
You can't file a past due return or an amended return to claim the AOTC or ACTC/CTC for anyone on the return without a valid identification number (SSN, ATIN, or ITIN) by the due date of the return including a valid extension.
If you aren’t sure what was on the original return, get a transcript. If you receive a notice that the IRS needs more information to process your amended return, send that information to the address on the notice within the time given to help speed up the processing.