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

Amended and Prior Year Returns Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Amended returns should be filed if any of the following were reported incorrectly on a previously filed tax return:
    • Filing status
    • Total income
    • Deductions or credits
  2. Form 1040-X cannot be prepared using tax software and cannot be e-filed.
  3. To prepare a prior year tax return, it is first necessary to locate an Intake/Interview & Quality Review Sheet that corresponds to the same tax year as the return.
Publication 4012, Amended Returns
Publication 4012, Prior Year Returns

Publication 4012, Amended Returns

Publication 4012, Prior Year Returns