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

Amended and Prior Year Returns



You can help taxpayers prepare an amended tax return for the current year using the tax software. In the VITA/TCE programs, you can assist taxpayers if they filed the original return at the same volunteer site. Amended returns should be filed if any of the following were reported incorrectly:

  • Filing status
  • Total income
  • Deductions or credits

Additional notes:

  • Use the interview process and research tools to prepare an accurate amended return.
  • Amended returns and prior year returns before 2010 cannot be e-filed.
  • A refund on an amended return cannot be direct deposited; a check will be mailed to the taxpayer.
  • When amending the federal return, it is usually necessary to amend the state return.
  • Volunteers certified at the Advanced level or higher and with at least two years of experience may prepare prior year returns.
  • If a taxpayer requests return preparation assistance for returns older than three years or if the site is unable to prepare prior year returns, search to find the closest IRS Taxpayer Assistance Center that will prepare prior year returns.

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Form 1040X.