Be aware: Your state tax liability may be affected by changes on your federal 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 IRS receipt date.
If you owe a balance from the changes on your amended return:
- If it is before the regular due date of that 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 that 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.
Your amended return will not be processed if:
- You fail to attach all the forms and schedules that are changing.
- The amounts on your amended return do not match what the IRS has on its 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 EITC, ACTC, or AOTC if the reason you are filing is because you now have the type of valid 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 did not receive a valid “taxpayer identification number” by the due date of the tax return (including extensions) you cannot file a past due return or an amended return to claim any of these credits. A valid taxpayer identification number could be an SSN, ITIN, or ATIN depending on the requirement for each credit.
You cannot file a past due return or an amended return to claim the EITC for anyone on the return without an SSN that’s valid for employment by the due date of the return including a valid extension.
You cannot 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.