what is an amended return 
an amended return is a form filed in order to make corrections to a tax return from a previous year an amended return can correct errors and claim a more advantageous tax status such as a refund for example one might choose to file an amended return in instances of misreported earnings or tax credits mathematical errors however do not require amendments because the irs automatically corrects for such errors when processing the tax return 1who should file an amended return all taxpayers are required to file their taxes annually for the previous tax year 4 taxpayers may realize that they made a mistake in filling out their tax forms or their circumstances may have changed after they have submitted or mailed a return that has been accepted by the government if this occurs the internal revenue service irs has provided a way for these individuals to redo their taxes by providing an amended return form form 1040 x on the irs website 5an amended tax return can be filed even after the tax filing deadline for the tax year has passed 6not all errors need amending by the form the irs will spot and correct a mathematical error for example when the initial tax return is sent in for processing when this happens any refund owed will be adjusted and any extra tax liability due will be billed to the taxpayer 1 in the event that the individual fails to include a required form or schedule in their submitted original tax return the irs will send a letter requesting that they mail the missing information to one of their offices 7