Some restrictions apply when a personal income tax return is amended. Some software providers do not allow modifying a statement. A revised paper return with the oval of the amended return filled in. Like the IRS, states often use a special form for an amended return.
Many states also use the X suffix for the form number. Some states allow you to file amended returns electronically, while others require you to file a paper return. If you discover an error after you file your return, you may need to modify it. The IRS can correct certain errors in a return and can accept returns without certain required forms or attachments.
In these cases, there is no need to modify your statement. However, file an amended return if there is a change in your marital status, income, deductions, credits, or tax liabilities. Individual income tax return, to correct a previously filed 1040 series return or to change amounts previously adjusted by the IRS. Complete your amended return as if you were filing the return for the first time.
Both tools are available in English and Spanish and record the status of amended returns for the current tax year and for up to three previous tax years. If you want to make changes after you have filed the original tax return, you must file an amended tax return using a special form called 1040-X, entering the corrected information and explaining why you are changing what was on your original return. If you owe additional taxes and you haven't passed the deadline for filing that tax return, you can avoid penalties and interest if you file Form 1040-X and pay the tax before that year's filing deadline (regardless of any extension for filing it). Be sure to attach a copy of your amended federal return (Form 1040-X) to your amended state return, if the state requires it, as is often the case.
The IRS system generally allows you to electronically file amended returns for the current tax year and the two previous tax years.