• An amended return is a form filed to correct a previous year’s tax return.

  • Form 1040-X, available on the IRS website, is an amended filing form.
  • Changes in filing status, changes in the number of dependents claimed, incorrectly claimed tax credits and deductions, and incorrectly reported income are reasons why individual taxpayers file an amended return.
  • There is a three-year statute of limitations for issuing tax refund checks.