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

Amended and Prior Year Returns

Introduction

Objectives

At the end of this lesson, using your resource materials, you will be able to:

  • Identify when it is appropriate to prepare an amended return, Form 1040X
  • Determine the time limits for filing Form 1040X
  • Identify how to assemble and submit Form 1040X
  • Provide guidance when preparing prior year returns
  • Identify when it is appropriate to file a prior year return

Estimated time to complete: 10 minutes

Top of Form 1040X.