How to Amend
header
Questions? E-mail Us!
2012 Expanded Instructions Home
graphic to click to go to IDR e-file choices
graphic to click to go to 2003 topic index
graphic to click to go to 2003 expanded instructions line index


AMENDING TAX RETURNS

Paper filed amended returns may take a minimum of 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.

Check with your software vendor regarding the ability to file prior year amended returns electronically.

To Amend on Paper

To amend a 2012 return or a return for a prior year, 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

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 1040V 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 / 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

  1.  Use Form IA1040X.  
  2.  Be sure to enter the year of the return you are amending at the top of Form IA1040X.
  3.  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.
  4. An amended Iowa return can be filed electronically.  Do not file the same day as the original return.  
  5. Always provide an explanation for filing the amended return.  Include any schedules or forms that verify the reason for the changes.
  6. 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.
  7. 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.
  8. Generally, you must file an amended return within three years from the original due date of the tax return.
  9. If you are amending more than one tax return, prepare an amended return for each year and mail them in separate envelopes.
  10. Sign the amended return.