Do you need to correct an error made on a previously-filed federal tax return? If so, you will need to complete IRS Form 1040X: Amended U.S. Individual U.S. Income Tax Return.
Once you receive and complete the form, it’s important to make sure it goes to the correct location. The mailing address you need to use will be different depending on the state that you live in.
Those different addresses are scattered online, but it can be difficult to find a comprehensive source. Today, we’re sharing everything you need to know so you can rest assured that your Form 1040X will arrive at the correct location.
What Is Form 1040X?
Form 1040X, formally known as the amended individual income tax return, is a form you can fill out to correct errors made on your income tax return. If you filed your income tax return under Forms 1040, 1040NR EZ, 1040EZ, 1040XNR, or 1040A, you could use 1040X to correct any errors.
Common types of errors include:
- Selecting the wrong filing status
- Selecting the wrong number of dependents
- Omitting credits or deductions
Note that you should only use Form 1040X to note material changes to your return. You should not use it to correct simple mathematical errors that you made when completing your return. The IRS is tasked with routinely adjusting those errors as they are identified during the review process.
Before completing your amended return, take the time to go through your original return with a fine-toothed comb. Look for any parts you might have missed or completed incorrectly the first time, paying close attention to the following elements:
- Deductions
- Credits
- Withholding
- Exemptions
- Income
These fields directly affect the amount of money you owe the IRS or the amount of money you will receive in your tax refund. It’s important to review them carefully to make sure you’re receiving or paying the correct amount. Often, taxpayers who are required to amend their federal tax returns also need to make changes to their state returns, as well.
Who Needs These 1040X Filing Forms?
No one is required to fill out this form as this is an amendment form. This means that you only need to use this if you need to amend your return so that you don’t face any penalties or fines from the IRS.
Qualifications for filing form 1040X:
- Change amounts adjusted by the IRS
- To claim unused or lost credit
- Make certain elections to your return after a specific date
If there are any mathematical errors on your return, the IRS will handle that. If you forgot to include a required schedule or form, you don’t have to use Form 1040X. Instead, the IRS will send you a request in the mail to complete those forms if necessary.
Benefits of Submitting Form 1040X
While it might take some time to complete and submit Form 1040X, the process can be beneficial. For one, it can allow you to claim a tax credit that you previously missed. Or, you can apply a dedication that also slipped past you as you completed your original return.
You can also use this form to report additional income and withholding. Depending on the exact changes you make, you could find that you’re eligible to receive an additional refund. Or, you could find that you now owe additional taxes as a result of the correction you made.
Timeline For Submitting the Form
For your Form 1040X to be considered valid and for you to receive any refund that you’re due, you must submit it within a set time period. The IRS should receive the form within three years after you filed the original return or within two years after you paid the associated federal tax, whichever date is later.
There are two exceptions to this timeline rule.
The first applies if you are filing an amended tax return due to a bad debt or a worthless security. In that case, you have a little more time to file. If either of these situations applies to you, then the IRS allows you to file Form 1040X seven years after the due date of your original return.
You’ll also follow a different timeline if you received an extension on your tax return. If this happens, then your Form 1040X filing date is either:
- The actual date you filed your return, as long as it’s within the extension period
- The tax deadline if you filed your return after the extension period expired
These timelines can be challenging to navigate, so it’s always best to consult a team of qualified tax attorneys to help you stay on track. If you wait too long to file Form 1040X, you could make the process more difficult and wind up losing any benefits you might have received with the amended return.
Special Case Scenarios
There are specific scenarios where your deadline to submit this 1040X form will differ. For example, if there is a federally declared disaster or a foreign tax deduction or credit, they may change when to submit your document.
New Refunds or Money Owed
If you are owed a refund on your original return, the IRS recommends waiting to receive it before filing Form 1040X. If you are designated to receive a second, separate refund based on your changes or amendment, the IRS will issue that separately. They will not add it to the original refund.
This means you are free to cash the first refund check if you receive one. Note that you cannot select for the new funds to be directly deposited into your bank account. Instead, you will receive a check in the mail from the IRS for the amount that you’re due.
If you owe additional tax due to your changes, you can send the amount owed to the IRS when you submit your 1040X tax form. If the IRS determines that you owe interest or a penalty, they will bill you for that amount separately.
In years past, it would take the IRS around 16 weeks to process an amended tax return submitted through Form 1040X. Due to the delays caused by the ongoing COVID-19 pandemic, you can expect that timeline to be closer to 20 weeks.
Qualifications to File
Not every taxpayer will qualify to submit Form 1040X. Before you start working on this document, make sure you fall into one of these categories:
- You need to correct Form 1040, 1040-SR, or 1040-NR.
- You need to change an amount that the IRS previously adjusted.
- You need to make a claim to receive a carryback related to a loss or unused credit.
- You need to make a new election after the tax deadline (e.g. married taxpayers electing to file individually or jointly with a spouse).
Form 1040X will include an itemized description of all adjustments you could possibly qualify to make on your federal tax return. You will use the line-by-line description fields to clearly record the exact type of amendment you qualify for and the amount associated with it. You can also enter a short description of the amendment you’re selecting, and why you are doing so.
Documents to Include
When you mail Form 1040X, you will also need to include the following documentation:
- A revised version of your entire 1040 or 1040-SR tax form
- Any W-2 or 1099 forms that were previously unsubmitted
- A copy of the federal refund deposit slip
- Any other forms or schedules attached or associated with the return
Note that you will need to include the forms and schedules attached to the return even if you aren’t making any changes to them.
Form 1040X Revisions to Use
If you are amending federal tax returns dated 2019 and later, then you will use the July 2021 revision of Form 1040X. You should continue to do so until the IRS issues a later revision. Follow all of the instructions on this most recently revised form.
If you are amending a federal tax return from 2018 or earlier, then use the prior revision of Form 1040X, and follow the instructions that apply to that revision. Both are dated January 2020. You can access all revisions online at the IRS website.
Mailing or E-Filing Your Form
If you originally filed your federal tax return via e-file, then you can also e-file Form 1040X. If you file electronically, you can usually expect the IRS to process your return and issue your refund at a quicker pace.
Before starting your return, speak to your local team of experienced tax attorneys. They will be able to discuss whether they can e-file your amended return on your behalf. They can also share specific instructions for you to follow as you submit your amended return, as well as answer any questions that you may have.
Your tax attorney will also be able to make sure you’re using the most recent version of Form 1040X and completing all of the fields correctly.
Mailing Addresses to Use
If you do not qualify to submit your Form 1040X via e-file, then you will need to mail the complete documentation to the IRS. Note that the mailing address you use must contain three complete lines of text for the U.S. Postal Service (USPS) to consider it valid.
It can be confusing to navigate all of the different address options, so here’s a complete breakdown to follow.
Filing Form 1040X in Response to an IRS Notice
Did the IRS contact you and inform you that you need to submit Form 1040X to correct an error made on a previously-filed federal tax return? If so, then you will mail the form, along with all corresponding documentation, to the address that is shown on your invoice.
Filing Form 1040X With Special Attachments/Considerations
As you prepare to file Form 1040X, do any of the following conditions apply to you?
- You’re filing with Form 1040NR or 1040NR-EZ
- Your filing with Form 2555, 2555-EZ, or 4563
- You’re filing from a foreign country, U.S. possession, or territory
- You’re filing from an APO or FPO address
- You are or were a dual-status alien
If so, then you will mail your amended federal tax return to this address:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
Filing Form 1040X in Certain U.S. Possessions
If you live in the following U.S. possessions:
- American Samoa
- Puerto Rico
- Guam
- The U.S. Virgin Islands
- The Northern Marian Islands
You will need to reference IRS Publication 570 for more detailed instructions on where to send your tax return forms. You can access an electronic version of the publication online in its full form.
Filing Form 1040X in Specific States
If none of the conditions above apply to you, then your geographical location will dictate the exact address that you need to use. The IRS has designated a few different addresses based on specific states.
Note that the mailing addresses for some states have changed with recent IRS updates. It’s important to stay up-to-date on these revisions and understand their implications. Here are the most recent guidelines you need to know.
State-Specific Group 1
If you live in these states:
- Alabama
- Arkansas
- Florida
- Georgia
- Louisiana
- Mississippi
- Oklahoma
- Texas
You will use this address to physically mail your paper Form 1040X:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
State-Specific Group 2
If you live in these states:
- Alaska
- California
- Hawaii
You will use this address to physically mail your paper Form 1040X:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
State-Specific Group 3
If you live in these states:
- Connecticut
- Delaware
- District of Columbia
- Illinois
- Indiana
- Kentucky
- Maine
- Maryland
- Massachusetts
- Minnesota
- Missouri
- New Hampshire
- New Jersey
- New York
- North Carolina
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Vermont
- Virginia
- West Virginia
- Wisconsin
You will use this address to physically mail your paper Form 1040X:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
State-Specific Group 4
If you live in these states:
- Arizona
- Colorado
- Idaho
- Iowa
- Kansas
- Michigan
- Montana
- Nebraska
- Nevada
- New Mexico
- North Dakota
- Ohio
- Oregon
- South Dakota
- Utah
- Washington
- Wyoming
You will use this address to physically mail your paper Form 1040X:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
Complete and Submit Form 1040X With Us
If you need help completing and submitting IRS Form 1040X, we’re here to help. We can walk you through the process of amending your return and consult you as you prepare the necessary documentation.
We can also review your location, as well as any special circumstances, and ensure you’re mailing your forms to the correct physical location. If you are filing electronically, we can also assist you in those steps.
As you’re trusted tax attorneys, we’re dedicated to making tax laws simple and accessible. Contact Silver Tax Group today to discuss your tax-related questions and learn more about our services.
