How to File a Substitute Return to the IRS
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Find form 1040X on the IRS website.laptop connection to internet world black bg image by patrimonio designs from Fotolia.com
Download Form 1040X (Amended U.S. Individual Income Tax Return) from the IRS website. This is the form you'll need to use to substitute information with the IRS. You'll also want to bookmark the 1040X instruction page for reference as you're completing the form. Find this by typing "1040X instructions" into the IRS search box. - 2
Carefully complete each line of your amended form.tax form image by Kirill Zdorov from Fotolia.com
Print and carefully complete the form. If you'd prefer to work online, Form 1040X can be completed electronically and saved, but you must print and send iu3to the IRS. Complete each line before moving to the next one to avoid skipping over information. If you have questions, refer to page 5 of the 1040X instructions, which gives detailed notes on each line item. - 3
Higher income may mean you need to file additional forms.money in hand image by Bruce MacQueen from Fotolia.com
Check for any additional forms you may need to file. If you forgot to include IRA withdrawals, file Form 1099R. If your income changes significantly and you can no longer deduct an IRA contribution, file Form 8606. If you now qualify for the alternative minimum tax because your income was higher than previously listed, you'll need to file Form 6251. - 4
Sign and mail your IRS forms.paperwork image by Pix by Marti from Fotolia.com
Sign the form, double-check your math and send your amended return to the IRS with any ancillary forms and any payments due. The address to file your amendment is listed on either page 4 or 5 of the 1040X instruction book, depending on your state of residence. Don't worry about calculating interest and penalties if you owe more money. The IRS will calculate your interest and penalty and send you a bill for any amount owed.
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