| The Internal Revenue Service usually handles problems | | | | Column C, you place the corrected figures. Column B |
| regarding math errors or will request any missing | | | | is used to reflect the difference between columns A |
| forms; such as schedules or W-2s as a part of | | | | and C. There is space set aside on the back of the |
| processing an original income tax form. Under these | | | | form for you to address each specific change and the |
| sorts of circumstances, you do not need to file an | | | | reasons for that change. |
| amended return. | | | | If the changes involve other forms or schedules, you |
| You may, however, want to file an amended return if | | | | must attach them to Internal Revenue Service form |
| your dependents, filing status, income, deductions, or | | | | 1040X. For example, if you are filing the 1040x |
| credits were incorrectly filed. | | | | because you have a qualifying child and want to claim |
| In order to correct a previously filed Internal Revenue | | | | the Earned Income Tax Credit, you must attach an |
| Service income tax form 1040, 1040A, or 1040E-Z, you | | | | EITC Schedule with the qualifying child's name, Social |
| will use Internal Revenue Service form 1040X. At the | | | | Security number, and date of birth. |
| top of form 1040X you must enter the year of the | | | | If you are filing to claim an additional refund, wait until |
| return you are amending. If you are amending more | | | | you receive the original refund, as you may keep that |
| than one income tax return, you must file a separate | | | | money and then file for any additional refund. If you |
| Internal Revenue Service form 1040X for each income | | | | owe additional tax, you should pay the tax at the time |
| tax return you intend to amend. You must then mail | | | | you file the 1040X, since interest and penalties may be |
| each, separately, to the Internal Revenue Service | | | | charged on any tax due from the original income tax |
| processing center for the area in which you reside. | | | | return, regardless of any extensions. |
| The instructions on form 1040X will list addresses for | | | | Generally, to claim a refund, you must file Internal |
| the centers. | | | | Revenue Service form 1040x within three years of the |
| Internal Revenue Service form 1040X has three | | | | date you filed the original return or within two years of |
| columns, respectively. In Column A, you will place the | | | | paying the tax, whichever is later. |
| original figures from the original income tax return. In | | | | |