Amended Return Frequently Asked Questions
What might cause a taxpayer’s amended return to take longer to process?
Common errors can delay processing and extend time frames. Ensure your Amended Return includes your signature and all supporting forms or schedules. If it’s a joint filed return, both spouses must sign the return.
Claims may need to be routed to another function to streamline the process. For example if you filed a bankruptcy or audit reconsideration or are responding to an Underreported Notice, CP2000, your claim needs to be handled by a specialized department. Or if you’re account is assigned to a Revenue Officer, your claim must be sent to the appropriate contact. Certain claims need approval by the Examination Department.
Does the IRS charge interest or penalties for filing an amended return?
Yes, the IRS charges interest on taxes not paid by their due date even if you had an extension of time to file. Interest is also charged on penalties imposed for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatements of tax and reportable transaction understatement. Interest is charged on the penalty from the due date of the return (including extensions).
What if my amended return shows a balance due?
Payments can be made by check, money order, credit or debit card, the Electronic Federal Tax Payment System, installment or extension Agreements. Visit the payments page for more information.
Why can’t I check the status of any Tentative Carryback Refunds and Restricted Interest Claims?
Due to special qualifications or special rules, Tentative Carryback Refunds and Restricted Interest Claims require specialized processing. For that reason, they are excluded from the “Where’s My Amended Return?” Application. Please Note: Interest is not paid on any Net Operating Loss Refund shown on an amended return processed within 45 days of receipt.
Possible explanations for delays in processing your amended return
- Response to a CP 2000 notice. The 1040X will have to be routed to a specialized area to be reviewed and verified as to the specific issue addressed in the CP 2000 notice.
- If you are currently under bankruptcy protection your amended return will have to be cleared by the bankruptcy area in the IRS before it can be processed.
- If your tax account has been assigned to a Revenue Officer your amended claim has to be reviewed and approved by the Revenue Officer.
- If your amended return is appealing or asking for a reconsideration of an IRS decision your claim will undergo a formal, lengthy process.
- Depending on the issue your claim could be sent to the examination department for additional review.
- Incomplete claims or unsigned claims will be returned to you requesting the missing information or signature.
- You should be aware that there is a 3 years statute of limitation expiration. If you file your amended return and we receive it 3 years after the due date of the original return by law we cannot honor your request.
