The time limit for filing a claim for credit or refund on a Form 1040-X can be suspended for certain people who are physically or mentally unable to manage their financial affairs. However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1.
If you filed your original return early (for example, March 1 for a calendar year return), your return is considered filed on the due date (generally April 15). Generally, for a credit or refund, you must file Form 1040-X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. You may amend your original return by filing Form 1040-X more than once, as long as each Form 1040-X is filed timely. But if you are filing Form 1040-X to request an additional refund after filing Form 8379, see Injured spouse claim under Special Situations, later.įile Form 1040-X only after you have filed your original return. Instead, file Form 8379, Injured Spouse Allocation. Instead, file Form 843, Claim for Refund and Request for Abatement.ĭon’t file Form 1040-X to request a refund of your share of a joint overpayment that was offset against a past-due obligation of your spouse. See Penalty for erroneous claim for refund or credit under Interest and Penalties, later.ĭon’t file Form 1040-X if you are requesting only a refund of penalties and interest or an addition to tax that you have already paid. If you file Form 1040-X claiming a refund or credit for more than the correct amount, you may be subject to a penalty of 20% of the disallowed amount. If you are electronically filing Form 1040-X to amend Form 1040-NR, you must complete the Form 1040-X in its entirety.
The above instructions apply to paper filing only. Also don’t complete Parts I or II on page 2 of Form 1040-X.Įnter in Explanation of Changes (Part III) the reason you are filing Form 1040-X.Ĭomplete a new or corrected return (Form 1040, 1040-SR, 1040-NR, etc.).Īcross the top of the new or corrected return, write “Amended.”Īttach the new or corrected return to the back of Form 1040-X. Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040-X.ĭon’t enter any other information on page 1.
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