Overview

• Under the Internal Revenue Code, taxpayers cannot refile their originally filed tax returns but must file amended tax return forms or IRS Form 1040X, Amended U.S. Individual Income Tax Return. Once they complete their forms, they must attach their amendments to their original tax returns, and their amended forms become their new tax returns. Taxpayers can amend their tax returns for up to three years after they filed their original returns or within two years after they paid their tax liabilities, whichever occurs later.