How to amend a 1040 tax return

Generally, for a credit or refund, an amended return must be filed within 3 years after the date the original return was filed or within two years after the date the taxpayer paid the tax, whichever is later.

If a return is Rejected by the IRS and changes need to be made, simply make the changes, save any documentation used to support the change, and resubmit the return. 

If a return has been Accepted, and additional information is needed to correct the return, Form 1040X will be attached with explanation for the change and resubmitted to the IRS. 


1. Verify that you have a copy of the original return as submitted initially to the IRS.  This may be a pdf of the return saved locally, or it may be a copy in the Document Archive of the Desktop Software. It is imperative to keep an original before making changes.  

2. Add the Form 1040X to the return.  Briefly explain the reason for the Amendment.  Attach supporting documents to the return - add additional W2s, 1099s, or other supporting forms for the change.  Mark that it is an amended return in the appropriate box.  

3. An amendment form for the state should be added when the 1040X is attached.  Verify any changes made to a state return affected by adding the additional documentation.  

4. Transmit the updated tax return after queueing both Federal and State forms.

Is Direct Deposit Allowed on Federal Amended Returns?

At the present time, a taxpayer may not choose to have their refund direct deposited to their bank account. All refunds on federal amended returns are sent to the taxpayer via a check to the address on the Form 1040-X.

Processing Time

At the present time, a federal amended return (Form 1040-X) can take more than 20 weeks to process once the IRS receives it.


IRS Instructions: chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.irs.gov/pub/irs-pdf/i1040x.pdf