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

Amended and Prior Year Returns

Summary

Summary

You can help taxpayers prepare an amended tax return for the current year using the tax software. 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 2012 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.
  • Prior year returns may only be prepared when the tax issues come within the scope of the volunteer's current level of training and certification. There is no longer a two-year experience requirement to complete prior year returns. It is solely based on certification level.
  • If a taxpayer requests return preparation assistance for returns older than three years or if the site is unable to prepare prior year returns, refer the taxpayer to a paid preparer to complete the prior year returns.

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Form 1040X.