47.1 Filing An Amended Return

You should file Form 1040X (Amended U.S. Individual Income Tax Return) to revise a previously filed return, either to claim a refund (see below) or to report additional tax owed (47.8).

As a refund claim, Form 1040X can be filed if you overpaid your tax on your original return, such as where you failed to take allowable deductions or credits or overstated your income. You generally can use Form 1040X to change your filing status, such as where you were entitled to head of household status but filed as a single taxpayer. You can change your filing status from married filing separately to married filing jointly, but you cannot switch from a joint return to separate returns after the due date for the return.

If you are entitled to a refund, you will be sent a check. A refund on an amended return cannot be made by direct deposit to your bank account.

You do not have to file a refund claim if you have overpaid your tax due to excessive withholding of taxes on your wages or salary, or if you have overpaid your estimated tax. You will receive a refund on those overpayments by filing your tax return and requesting a refund at that time (46.4).

Claiming an unwarrented refund can be costly. There is a 20% penalty for an excessive claim for refund or credit (47.9).

Married or divorced taxpayers.

If a joint return was filed for a year in which a refund is due, both spouses are entitled to recover jointly and both must file a joint refund claim. Where separate returns were filed, each spouse is a separate taxpayer and may not file a claim to recover a refund based on the other spouse’s return, except if that spouse becomes the fiduciary when one spouse becomes incompetent or dies. If you are divorced and incur a net operating loss or credit that may be carried back to a year in which you were married, you may file a refund claim based on the carryback (see 40.18) with your signature alone and the refund check will be made out only to you.