- The purpose of filing an amended return is to make corrections to your original return. In cases where you make minor mathematical errors, the IRS will usually make the corrections on your behalf and send you a letter outlining the changes. However, if you are making changes to your exemptions, deductions, credits or income, then you must file an amended return with the IRS. The statute of limitations for an amended return is usually considered the time period during which a taxpayer can file an amended return and receive a refund.
- To file an amended return, a taxpayer must complete IRS form 1040X and mail it to the address in the instructions for the form. If the taxpayer receives a letter in the mail from the IRS prompting him to complete an amended return, then he should mail the amended return to the address on the letter instead of the address on the instructions. An amended return must be received by the IRS within three years of the date of the original filing or two years from the date you paid any tax resulting from the return, whichever is later. If you file after the statute has expired then you are no longer entitled to a refund.
- If you file your return before the IRS due date, then for IRS purposes, your return is considered to have been filed on the due date. For example, if you filed your 2010 return before your due date, say on Feb. 1, 2011, then you have three years from the 2011 deadline of April 18, 2011, to file your amended return. However, if you file for an automatic extension, giving you until Oct. 15, 2011 to file, and you file your return on Aug. 1, 2011, before the extension deadline, you only have three years from Aug. 1 to file your amended return, not Oct. 15.
- Special considerations for filing are sometimes given to people who are mentally or physically disabled. To learn more about this exception, call the IRS at 800-829-1040, or refer to IRS publication 556.
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