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When to File 1040X?

When must I file the Form 1040X for amended return?

Generally, you must file your Form 1040X within 3 years after the date you filed your original tax return or within 2 years after the date you paid the tax, whichever is later.

When to File 1040X

When is the time for filing a claim for refund?

The time for filing a claim for refund is the same as the time for filing a Form 1040X. Returns filed before the due date (without regard to extensions) are considered filed on the due date (even if the due date was a Saturday, Sunday, or holiday).

The time periods can be suspended while you are financially disabled. See IRS Publication 556, Examination of Rights, Appeal Rights, and Claims for Refund, for more details. If you do not file a claim within the time period, you may not be entitled to a credit or a refund.

Late Filed Returns

If the original return was not filed when it was due, a refund can generally be claimed by filing the return within 3 years from the date the return was due to get a refund. The return must be received by the IRS within the 3 year period. If the return is filed late, the postmark date does not determine the date of filing.

There may be a limit on the amount of your refund.

If you file your claim within 3 years after the date you filed your return, the credit or refund cannot be more than the part of the tax aid within the 3 year period (plus any extension of time granted for filing your return) immediately before you filed the claim. This time period is suspended while you are financially disabled. Payments made before the due date (without regard to extensions) of the original return are considered paid on the due date.

If you file a claim more than 3 years after you file you return, but within 2 years from the time you paid the tax, the credit or refund cannot be more than the tax you paid within the 2 years immediately before you file the claim.


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