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