You should amend if any of these apply to you after you mailed your return or the government accepted your e-filed return:
- You need to report another tax form, such as a W-2 or 1099;
- You received a corrected tax form, for example a W-2C or amended 1099-B;
- You forgot to report income or claim dependents, deductions, or credits;
- You accidentally claimed dependents, deductions, or credits that you weren't eligible for;
- You made an error, such as reporting income or deductions that should have been reported for a different tax year;
- You need to change your filing status; for example, if you filed as Single but now want to file as Head of Household.
- We instructed you to amend because of a program error (this is uncommon).
Never file an amended return if:
- Your e-filed return is rejected. Just incorporate the necessary changes before you resubmit or mail your return.
- Your e-filed return is still pending. Wait until the return is accepted before amending (if rejected, make your changes before resubmitting.)
- You received an IRS notice about math errors or the IRS asks you for additional forms. Just follow the IRS instructions in the notification.