IRS begins accepting e-filing of amended individual tax returns

By Sally P. Schreiber, J.D.

The IRS announced Monday that it has begun accepting Forms 1040-X, Amended U.S. Individual Income Tax Return, electronically, which it calls a “major milestone in tax administration” (IR-2020-182). According to the IRS, it has put years of effort into developing the ability for taxpayers to e-file Form 1040-X, “and the enhancement allows taxpayers to quickly electronically correct previously filed tax returns while minimizing errors.” The IRS announced in late May that Form 1040-X e-filing was coming sometime this summer.

In the announcement, Sunita Lough, IRS Deputy Commissioner for Services and Enforcement, said: “Given the details needed on the form, there have been numerous challenges to add this form to the e-file family.”

Until now, taxpayers have been required to mail a paper amended return to the IRS for processing, and the Service receives over 3 million of those forms each year.

The IRS says e-filing Form 1040-X should be easier for users and will also make it easier for IRS employees to answer questions taxpayers may have since the data is entered electronically.

The e-filing option is now only available to amend 2019 Forms 1040, U.S. Individual Income Tax Returns, and 1040-SR, U.S. Tax Return for Seniors, with more options planned. Taxpayers can still file paper Form 1040-X if they wish.

 Sally P. Schreiber, J.D., (Sally.Schreiber@aicpa-cima.com) is a Tax Adviser senior editor.

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