Amended Returns

Out of Scope by [line number]:
  • year for which you and another (QR person) were not certified
  • Change filing status from MFJ to MFS
  • Original return was out of scope, and is not brought into scope by the amendment
  • Taxpayers who may qualify for an exception to the three year limit for filing an amended return

Tax Slayer entry:

20XX Amended Return

To amend a return, both federal and state returns must be amended:

  • Open the client’s original return and select the 20XX Amended Return TS menu and follow the steps.
  • Print only the 1040X, 104X and any forms you have changed for the Federal return.
  • Print an entire federal return and the 104X for the taxpayer.
  • Federal amended returns must be mailed by the taxpayer to Internal Revenue Service, Fresno, CA 93888-0422.
    • Taxpayer will mail the 1040X and any forms that were changed
  • CO amended returns must be mailed by the taxpayer to Colorado Department of Revenue, Denver, CO 80261-0005.
    • Taxpayer will mail the 104X, even if no change, and any federal forms that were changed.
  • ⚠ CAUTION : If you amend a return a second time, the amount owed or refunded will be the result of both amendments. If the TP has already submitted or received payment due to the first amendment, you must figure the amount to be sent in with the second (or subsequent) amendment.

Same-sex married couples:

Such couples must now file MFS or MFJ and can amend returns for previous years in which they were married.

If not done at our site, enter the data for the designated primary taxpayer to duplicate that one original return.
If one of the returns was done at our site, simply open it and follow the instructions above as usual. And…

  • Change filing status to MFJ.
  • Add the spouse’s SSN, birthdate, occupation, income forms, and deductions.
  • If spouse originally had a balance due, enter amount paid on line 15 of the 1040-X.
  • If spouse originally received a refund, enter the refund as a negative number on line 15.
  • Assemble the new return as usual, and include full copies of the two original returns for the IRS.  (Not an IRS requirement but recommended and may speed the process).
  • Make a copy of the new joint return for the taxpayers.

Injured spouse:

If the original return was filed with the injured spouse claim and the amended return will result in an additional refund, file another Form 8379 with the amended Federal return to prevent additional refunds to be applied to the other spouse’s tax liability.

Medicaid Waiver Payments:

IRS Notice 2014-7 (Jan 3, 2014) allows Qualified Medicaid waiver payments to be excluded from income. If returns are amended to include this provision, explain that “the payments are excludable under Notice 2014-7”. See the discussion on the 1040 line 21 Miscellaneous Income resource page.