Amended and Prior Year Returns

This lesson will help you determine how to amend a federal income tax return regardless of where the

original return was prepared. In addition, this lesson provides guidance on preparing prior year returns for the previous three years, provided the taxpayer has the applicable required information. The site may prepare returns beyond the three previous years if taxpayers have the required information for those years.

Objectives

At the end of this lesson, using your resource materials, you will be able to:

• Identify when it is appropriate to prepare an amended return, Form 1040-X

• Determine the time limits for filing Form 1040-X

• Identify how to assemble and submit Form 1040-X

• Provide guidance when preparing prior year returns

• Identify when it is appropriate to file a prior year return