IRS Offers More Options To Amend Returns Electronically
The IRS recently announced that more forms can now be amended electronically. These include corrections to Form 1040-NR, U.S. Nonresident Alien Income Tax Return; Forms 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico); and Forms 1040-PR, Self-Employment Tax Return – Puerto Rico.
Additionally, an electronic checkbox has been added for Forms 1040/1040-SR, 1040-NR and 1040-SS/1040-PR to indicate that a superseding return is being filed electronically. A superseded return is one that is filed after the originally filed return but submitted before the due date, including extensions.
Taxpayers can also amend their return electronically if there is change to their filing status or to add a dependent who was previously claimed on another return.
About 3 million Forms 1040-X are filed by taxpayers each year. Taxpayers can still use the Where's My Amended Return? online tool to check the status of their electronically filed Form 1040-X.
Forms 1040 and 1040-SR can still be amended electronically for tax years 2019, 2020 and 2021 along with amended Form 1040-NR and corrected Forms 1040-SS and Form 1040-PR for tax year 2021.
In general, taxpayers still have the option to submit a paper version of the Form 1040-X.