How to File a Tax Amendment

Brookline, NH Residents Needs Help

To file a tax amendment, you will need to submit new forms for the sections of your taxes that are being amended.  The IRS’ web site allows you to download these forms from previous tax years.  You will need to submit the 1040X form, also available on the IRS web site.  Using this form, you can write in the reason for filing the amendment.

A Brookline resident needed to make an amendment to a previous year’s tax return.  Wanting to make sure this was done properly, he contacted Merrimack Tax Associates.

Using Form 1040X to File an Amended Tax Return

Accessible on the IRS’ web site, Form 1040X has three columns to complete.  Column A is where you will include the amounts pertaining to your income and withheld taxes as noted on the original tax return.  Column B will note the net changes in your income and taxes, from when the original return was filed.  Column C is where you will have the opportunity to write in the correct income and tax totals for this newly amended tax return.

Filing the Amended Tax Return

Amended tax returns must be filed within three years of the original tax filing date if you will be claiming a tax refund.  Alternatively, the last date to file an amendment can be two years from the date when the taxes were paid, if this is later.  There are special circumstances that allow you to file an amendment beyond this three-year mark.

E-filing is not available for amended taxes.  These must be filed on paper and mailed in.  If additional tax returns are being amended, a separate Form 1040X should be used for each tax return. These should also be mailed to the IRS in separate envelopes.  Relevant documentation must be included in the package when mailing in this paperwork.

The Brookline resident now has a better understanding of the process for filing his amended tax return.  After he has his documentation in order, he plans to leave the paperwork and filing to the team at Merrimack Tax Associates.