This lesson will help you determine how to amend a tax return that was originally prepared at the same VITA/TCE site and provide guidance on preparing prior year returns for the previous three years. 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.
Be sure to use the most recent version of Form 1040X.