Mistakes That Do Not Require Correction

• Mistakes in math calculations are common when it comes to filing federal income taxes. IRS agents typically do the math for themselves and makes any appropriate corrections to accepted returns, so there is no need to send in an amended return to correct math errors. There is no need to file an amended return because a form or schedule was left out. The IRS will check the return for completeness and contact the taxpayer to request any forms they need.
  
  

Mistakes That Need Correction

• The Internal Revenue Service lists four categories of errors that should be corrected by filing an amended return. A taxpayer should file an amended return if she discovers she reported her total income incorrectly; if she filed using the wrong filing status; if she reported her dependents incorrectly, such as not including a dependent or claiming an ineligible person as a dependent; or if her tax deductions or tax credits are incorrect.
  
  

Filing Instructions

• Amended returns must be filed on IRS Form 1040X. Amended returns can only be filed using a paper return as of the 2010 tax year. Amended returns may not be filed electronically, even if the original return was filed electronically. The taxpayer must state on the front of IRS Form 1040X the reason for filing the amended return. The taxpayer must include any forms or schedules that changed as a result of the amendment. The taxpayer should include any income documentation, such as a W-2 form, that was received after he filed his original tax return.
  
  

Considerations

• The IRS recommends taxpayers who are amending their tax return in order to claim an additional tax refund wait until they have received their original refund before filing an amended return. The taxpayer is free to access funds from her original refund while waiting for the additional refund. There is a statute of limitations of three years from the date of the original return for claiming an additional refund. In some cases, an amended return may result in an additional tax liability. The IRS will charge interest on taxes due from the original due date, so it is to the taxpayer's advantage to report any errors and pay any additional taxes as soon as the problems are discovered.