See the Instructions for Form 1116 for more information. The extended 10-year period for filing Form 1040-X to claim a foreign tax credit or to change from claiming a deduction to claiming a credit applies only to amounts affected by changes in your foreign tax credit. You make or change your election on your Form 1040-X for the year your election is to be effective. The period for filing a Form 1040-X to claim or change an election to claim a foreign tax credit or deduction may be extended by an agreement. A Form 1040-X to claim a deduction or to change from claiming a credit to claiming a deduction for foreign income taxes must generally be filed within 3 years after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Filing an additional original return after the due date or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.Ī Form 1040-X to claim a foreign tax credit or to change from claiming a deduction to claiming a credit for foreign income taxes must generally be filed within 10 years from the due date for filing the return (without regard to any extension of time to file) for the year in which the foreign income taxes were actually paid or accrued. 556, Examination of Returns, Appeal Rights, and Claims for Refund.Īfter the due date for an original return has passed, don't file any additional original returns for the same year, even if you haven't received your refund or haven't heard from the IRS since you filed. The time limit for filing a claim for credit or refund on a Form 1040-X can be suspended for certain people who are physically or mentally unable to manage their financial affairs. However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. If you filed your original return early (for example, March 1 for a calendar year return), your return is considered filed on the due date (generally April 15). Generally, for a credit or refund, you must file Form 1040-X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. You may amend your original return by filing Form 1040-X more than once, as long as each Form 1040-X is filed timely. But if you are filing Form 1040-X to request an additional refund after filing Form 8379, see Injured spouse claim under Special Situations, later.įile Form 1040-X only after you have filed your original return. Instead, file Form 8379, Injured Spouse Allocation. Instead, file Form 843, Claim for Refund and Request for Abatement.ĭon’t file Form 1040-X to request a refund of your share of a joint overpayment that was offset against a past-due obligation of your spouse. See Penalty for erroneous claim for refund or credit under Interest and Penalties, later.ĭon’t file Form 1040-X if you are requesting only a refund of penalties and interest or an addition to tax that you have already paid. If you file Form 1040-X claiming a refund or credit for more than the correct amount, you may be subject to a penalty of 20% of the disallowed amount. If you are electronically filing Form 1040-X to amend Form 1040-NR, you must complete the Form 1040-X in its entirety. The above instructions apply to paper filing only. Also don’t complete Parts I or II on page 2 of Form 1040-X.Įnter in Explanation of Changes (Part III) the reason you are filing Form 1040-X.Ĭomplete a new or corrected return (Form 1040, 1040-SR, 1040-NR, etc.).Īcross the top of the new or corrected return, write “Amended.”Īttach the new or corrected return to the back of Form 1040-X. Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040-X.ĭon’t enter any other information on page 1.
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