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 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
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.