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

Amended and Prior Year Returns

Refunds and Balance Due

Balance Due on Amended Return

If the amended current year return indicates that the taxpayer owes money, file Form 1040X and instruct the taxpayer to pay the balance due by the April due date, to avoid any interest and penalties.

Even if taxpayers are filing Form 1040X and cannot pay the balance in full by the April due date, be sure to have them file the return anyway. The IRS will calculate interest on the balance due and send taxpayers a bill. Interest is based on the amount of tax owed. Encourage the taxpayer to pay as much as possible to reduce interest and penalties. Refer to Form 1040X Instructions for more information on payment options.

Tip

Refer taxpayers to the Form 1040X Instructions that explain what information must be included on the check or money order.

Form 1040X Instructions.