Withholding and Sales/Use
If you discover an error on a previously-filed withholding or sales/use return, you can amend it through eFile & Pay within the 3-year statute of limitations. This applies to quarterly and annual returns. Monthly deposits cannot be amended.
After you log in and select the permit you wish to amend, select the tax period by clicking the drop-down arrow to the right of the default tax period. If you are a quarterly filer, you can choose any of the twelve most recent quarters to amend, in addition to the current quarter.
Enter the information as it should have been reported originally, not merely the difference between the original and corrected amounts. The amended return replaces the original.
If you paid using ePay and are amending before 3 p.m. central time on the payment date, you must cancel the payment. Amending the return will not stop the ePayment. If you file an amended return and the payment has already been deducted from your bank account, include the payment as a deposit.
Monthly and semi-monthly deposit information cannot be amended.
Motor Fuel Tax
An error on a fuel tax return can be corrected by filing an amended monthly return within the 3-year statute of limitations for the month in which the error occurred. An overpayment on an amended fuel tax return will be refunded. If additional payment is due, payment must be made electronically through ePay or ACH Credit.