Get Form 989

The IRS may correct certain errors on a return and may accept returns without certain required forms or schedules. In these instances, there's no need to amend your return. However, file an amended return if there's a change in your filing status, income, deductions, credits, or tax liability.

If you don't pay the additional tax due on Form 1040X within 21 calendar days from the date of notice and demand for payment (10 business days from that date if the amount of tax is $100,000 or more), the penalty is usually 1/2 of 1% of the unpaid amount for each month or part of a month the tax isn't paid.

The IRS will only accept an amended return within three years of the date you filed the original return or within two years of the date you paid the tax for that year, whichever is later.

Use Form 8919 to figure and report your share of the uncollected social security and Medicare taxes due on your compensation if you were an employee but were treated as an independent contractor by your employer. By filing this form, your social security earnings will be credited to your social security record.

How Do You Claim a FICA Tax Refund? Ask your employer for a refund. If your employer already issued your W-2 for the year, ask for a corrected W-2. If your employer can't or won't refund the taxes, file Form 843, this is a request for a refund from the IRS.

If you're filing an amended tax return to claim an additional refund, wait until you receive your original tax refund before filing Form 1040X. If you owe additional taxes with Form 1040X, pay the tax with the return or as soon as possible to minimize interest and penalties.

You should amend your return if you reported certain items incorrectly on the original return, such as filing status, dependents, total income, deductions or credits. However, you don't have to amend a return because of math errors you made; the IRS will correct those.

You generally must file an amended return within three years of the date you filed the original return or within two years after the date you paid the tax, whichever is later if you are attempting to get a refund.