Tax Procedures

• The IRS requires that taxpayers submit the amended returns with their original returns, and provide any additional documentation or schedules, as required. Taxpayers cannot file their amended returns electronically, and must send their amended returns by mail. The IRS does not require taxpayers to complete amended returns for simple math errors, and will generally automatically correct mathematical calculation errors and send an overpayment or underpayment notice with a return or request for additional payment.
  
  

Time Limits

• The IRS typically allows taxpayers three years after the taxes were originally due to amend their original tax returns. If taxpayers did not originally remit their original tax liabilities, they have two years to file an amended return. A taxpayer can use a 1040X amended return to correct his original tax liability or to claim unused credits or carrybacks. A taxpayer cannot use Form 1040X to claim a refund of interest assessments or late payment penalties.
  
  

Exceptions and Limitations

• To claim a request for a refund of interest or penalties already paid, a taxpayer must use IRS Form 843, Claim for Refund and Request for Abatement. The IRS will not refund late interest assessments or penalties for taxpayers who received an extension of time to file but did not remit their tax liabilities by the original due date. The IRS also assesses interest on unpaid late penalties from the original date taxes were due. According to the Internal Revenue Code, the IRS can assess up to 25 percent interest on unpaid penalties. Additionally, the IRS will not allow a taxpayer to use Form 1040X to request a claim for injured spouses. An injured spouse must use Form 8379, Injured Spouse Allocation, if the taxpayers claim an exception.
  
  

Considerations

• Since tax laws can frequently change, do not use this information as a substitute for legal advice. Seek advice through an attorney licensed to practice law in your state.