Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Amended and Prior Year Returns

Introduction

Welcome

This lesson will help you determine how to amend a tax return regardless of where the original return was prepared and provide guidance on preparing prior year returns for the previous three years and you have the applicable required materials. The site may prepare returns beyond the three previous years if the taxpayer has the required materials. To amend a federal return, use the latest revision of Form 1040X, Amended U.S. Individual Income Tax Return.

If a taxpayer requests your help in filing an amended return, first review the original return to determine if the amendments are within the scope of VITA/TCE. Examine the return carefully, looking for obvious errors. Then ask the taxpayer to identify and explain the errors. Try to determine if the original return is, in fact, in error.

Ask probing questions, using the interview techniques and tools discussed in the Volunteer Resource Guide.

Caution

Be sure to use the most recent version of Form 1040X.

Person using computer.