The Internal Revenue Service announced today that more forms can now be amended
\nelectronically. These include people filing corrections to the Form 1040-NR, U.S. Nonresident Alien
\nIncome Tax Return and Forms 1040-SS, U.S. Self-Employment Tax Return (Including the Additional
\nChild Tax Credit for Bona Fide Residents of Puerto Rico) and Forms 1040-PR, Self-Employment Tax
\nReturn \u2013 Puerto Rico.<\/p>\n
\u201cThis initiative has come a long way from 2020 when we first launched the ability to file amended
\nreturns, which was an important milestone to help taxpayers and the tax community,\u201d said IRS
\nCommissioner Chuck Rettig. \u201cThis new feature will further help people needing to make
\ncorrections. This development will also assist the IRS with its inventory work on the current
\nbacklog of amended returns. This is another tool we\u2019re using to help get us back on track.\u201d<\/p>\n
Additionally, a new, electronic checkbox has been added for Forms 1040\/1040-SR, 1040-NR and
\n1040-SS\/1040-PR to indicate that a superseding return is being filed electronically. A superseded
\nreturn is one that is filed after the originally filed return but submitted before the due date,
\nincluding extensions.<\/p>\n
Taxpayers can also amend their return electronically if there is change to their filing status or to
\nadd a dependent who was previously claimed on another return.<\/p>\n
About 3 million Forms 1040-X are filed by taxpayers each year. Taxpayers can still use the Where\u2019s
\nMy Amended Return? online tool to check the status of their electronically-filed Form 1040-X.<\/p>\n
Forms 1040 and 1040-SR can still be amended electronically for tax years 2019, 2020 and 2021
\nalong with amended Form 1040-NR and corrected Forms 1040-SS and Form 1040-PR for tax year
\n2021.<\/p>\n
In general, taxpayers still have the option to submit a paper version of the Form 1040-X and
\nshould follow the instructions for preparing and submitting the paper form.<\/p>\n
The IRS continues to look at this important area, and more enhancements are planned for the
\nfuture.<\/p>\n