Amending Tax Returns
Paper filed amended returns may take a minimum of six months to process.
To Amend Electronically
Designate the return as “amended” and provide an explanation of the change(s).
Check with your software vendor regarding the ability to file prior year amended returns electronically.
To Amend on Paper
To amend a return, use an IA 1040X or the appropriate-year IA 1040 with the word "Amended" written at the top. Include an explanation of the change(s). Attach the federal 1040X and any amended supplementary federal or Iowa forms.
If Your Original Return Requested a Refund
You do not need to wait to receive your refund before filing an amended return.
If You Owe Additional Tax With the Amended Return
Calculate the tax, penalty and interest due, and include both your check and the IA 1040V payment voucher with the amended return. You may make your tax payment online through ePay (direct debit) on our Website or with a credit / debit card.
No penalty for additional tax is due if you voluntarily file an amended return and pay all tax due prior to any contact by the Department. However, interest will be due.
Do not send amended returns with the current-year return.
Top 10 Tips for Filing an Amended Iowa Return
- Use Form IA1040X.
- Be sure to enter the year of the return you are amending at the top of Form IA1040X.
- If you cannot access the IA1040X, you can send an IA1040 for the year you are amending with the corrections made. Write AMENDED clearly on the top of the IA1040.
- An amended Iowa return can be filed electronically. Do not file the same day as the original return.
- Always provide an explanation for filing the amended return. Include any schedules or forms that verify the reason for the changes.
- If you are filing an amended tax return and it results in an additional or reduced credit carry forward, please include this in your explanation.
- Do not file an amended return because you forgot to attach tax forms, such as W-2s or schedules. These forms will be requested if needed.
- Generally, you must file an amended return within three years from the original due date of the tax return.
- If you are amending more than one tax return, prepare an amended return for each year and mail them in separate envelopes.
- Sign the amended return.