Mail the Form 1040-X to the IRS address listed in the form’s instructions (PDF) under Where to File. Taxpayers filing Form 1040-X in response to an IRS notice should mail it to the IRS address indicated on the notice.
Attach copies of any forms or schedules affected by the change.
File a separate Form 1040-X for each tax year. Mail each tax year in a separate envelope and enter the year of the original return being amended at the top of Form 1040-X.
Wait – if expecting a refund – for the original tax return to be processed before filing an amended return.
Pay additional tax owed as soon as possible to limit interest and penalty charges.
File Form 1040-X to claim a refund within three years from the date they timely filed their original tax return or within two years from the date the person pays the tax – usually April 15 – whichever is later.
Track the status of an amended return three weeks after mailing using Where’s My Amended Return? It can take up to 16 weeks for the IRS to process an amended tax return.