The Indiana Department of Revenue (DOR) is encouraging taxpayers who discover mistakes or omissions on their tax return to speak up. Taxpayers have the option to file an amended return to address a change in filing status, corrected income amount or mistakes made with deductions or credits claimed.
Taxpayers generally don’t need to file an amended return to correct math errors on their original return as DOR and the Internal Revenue Service (IRS) automatically correct these items. An amended return also doesn’t need to be filed if certain tax forms were not attached, such as a W-2 or a schedule. DOR and the IRS will contact the customer if this information is needed.
Amended returns can be filed within three years of the due date of the original return or the date the tax was paid. Both state and federal forms need to be filed including:
- First, file Federal Form 1040X, Amended U.S. Individual Income Tax Return for Filing an Amended (Corrected) Tax Return, with the IRS. This form can be found at www.irs.gov/forms-pubs/about-form-1040x.
- Second, file Form IT-40X with the DOR. This form can be found at www.in.gov/dor/5695.htm.
- If an original state tax return has not been filed but an amended federal return has been filed, state form IT-40 or IT-40 PNR should be filed and is available at www.in.gov/dor/5695.htm.
Amended returns cannot be filed electronically and separate forms must be used for each year a return is amended. To ensure an amended return is complete DOR recommends:
- Attaching other forms with changes—any other forms or schedules should be included with the IT-40X or 1040X form.
- Waiting for your return from tax year 2017 before filing—Individuals who are due refunds from the original tax return filed for 2017 should wait to file an amended return to claim any additional refunds.
- Paying additional tax as soon as possible –If the amended return shows more tax owed, individuals should pay the tax as soon as possible to avoid penalties and interest. Electronic payments for Indiana tax filings are accepted through the DOR. Pay at www.in.gov/dor/dorpay or a payment plan can be set up with INTax Pay at www.intaxpay.in.gov. Information on payments and payment plans for federal filing can be found on the IRS website at https://www.irs.gov/payments.
Customers may call the DOR Customer Service at 317-232-2240, Monday through Friday, 8 a.m. – 4:30 p.m. EST with any questions or concerns or the IRS at 800-829-1040, Monday through Friday 7 a.m. – 7 p.m., EST.