AMENDING TAX RETURNS

Amended returns take at least six months to process.

To amend electronically
Use State Only software. Simply file and transmit an “original” return.  We will code it as “amended” once it arrives.

To amend on paper
To amend a 2008 return or a return for a prior year, use an IA1040X 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, wait until you receive your refund before filing an amended return to make sure you made no errors on your original 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 1040-V payment voucher with the amended return. You may make your tax payment online through ePay (direct debit) on our Web site or with a credit 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.