What Form 1040X Is For
IRS Form 1040X (2013) is used to correct mistakes or update information on a previously filed federal income tax return. This amended tax return lets taxpayers fix reporting errors, add missing income, claim overlooked deductions or credits, or adjust a filing status or dependent. You can also use it to change from a single to a joint return when eligible.
However, not every error requires an amendment—the IRS automatically fixes basic math mistakes and missing forms. Form 1040X applies to anyone who originally filed Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. Filing an amended return helps ensure your tax records stay accurate and complete. Refer to our individual tax forms page to see which federal forms align with your income and filing status. It provides a practical overview for individual taxpayers.
When You’d Use Form 1040X
You should file IRS Form 1040X (2013) if you need to correct your original tax return or add information you missed the first time. The IRS allows taxpayers to file an amended return for specific reasons within established deadlines.
You may need to file IRS Form 1040X (2013) in the following situations:
- You have received new or corrected tax forms that change your reported income, such as a late or revised Form W-2 or Form 1099.
- You failed to claim certain deductions or credits, including education expenses, dependent credits, or other qualifying tax breaks.
- You need to change your filing status because you have become eligible to file differently, such as changing from single to married filing jointly.
- You misreported your income by underreporting, overreporting, or omitting income on your original return.
Timing matters: You must usually file within three years of the original due date of your 2013 return or within two years of the date you paid additional tax, whichever is later. Certain cases, like improper debt deductions or foreign tax credits, have more extended deadlines. Always wait until your original return is processed before submitting Form 1040X to avoid delays. Refer to our IRS forms list to see which federal tax documents apply to your filing. The page serves as a simple reference point.
Key Rules or Details for the 2013 Tax Year
When filing IRS Form 1040X (2013), several essential rules explicitly applied to that tax year. These details affected how taxpayers prepared and submitted their amended returns:
- Paper filing only: All amended tax returns for 2013 had to be mailed to the IRS. That year, electronic filing and most tax software options were unavailable for Form 1040X.
- Personal exemption amount: The exemption was $3,900 per person for 2013. Higher-income taxpayers faced phase-outs beginning at $300,000 for married filing jointly, $275,000 for head of household, and $250,000 for single filers.
- Recognition of same-sex marriages: Legally married same-sex couples could amend their federal income tax return to file a joint return or married filing separately. This was the first year the IRS recognized same-sex marriages for federal tax purposes.
- Changing filing status: After April 15, 2014, taxpayers could change from separate to joint returns if both spouses agreed and signed the form. However, changing from a joint return to separate returns was not allowed after that deadline.
- Processing times: Most 2013 amended returns were processed within 8–12 weeks, though complicated cases could take longer.
- Interest and penalties: If a correction caused you to owe additional tax, the IRS charged interest and penalties from the original due date until payment was received.
Following these rules helped taxpayers file an amended return accurately and avoid unnecessary delays in processing.
Step-by-Step (High Level)
- Gather documents: Collect your original 2013 return, corrected W-2s/1099s, IRS notices, receipts showing missing information, any related state tax returns, and instructions for the current year you are amending.
- Set up the numbers: In the three columns, enter the original amounts, the change, and the corrected totals. Attach affected schedules and notes, such as added interest income or a dependent change.
- Check the math and impacts: Review totals to determine whether you owe or qualify for a refund. Consider how changes affect credits, deductions, and payments.
- Explain clearly: In Part III, describe what changed compared to earlier figures and why. Specifics provide the advantage of faster processing and fewer questions.
- Sign, mail, and track: Sign and date the 1040X, include money if you owe additional tax, and mail to the address in the instructions. The IRS will accept mailed amendments for 2013 only. Track the status online and contact the IRS if they request more details.
Common Mistakes and How to Avoid Them
When filing IRS Form 1040X (2013), taxpayers often make avoidable mistakes that can delay processing. Here are common issues and ways to prevent them:
- Filing for minor math errors: The IRS.gov system automatically corrects simple math mistakes. You should file an amendment only when your federal return needs fundamental changes, such as adjustments to income, deductions, or credits.
- Entering numbers incorrectly: Many taxpayers mix up the three columns on Form 1040X. Review each line carefully to ensure Column A displays the original figure, Column B lists the change, and Column C reflects the corrected amount.
- Omitting supporting documents: The IRS often flags common errors when required attachments are missing. Include all corrected W-2s, 1099s, or updated schedules to avoid delays.
- Expecting direct deposit: Refunds from 2013 amended returns cannot be sent by direct deposit. The IRS issues these payments by paper check only.
- Missing documentation or proof: Always follow current tax laws, keep copies of all records, and log your mailing date as proof of timely submission.
To avoid penalties, visit our problem hubs page for more details and guidance on next steps based on the type of tax issue you’re dealing with.
What Happens After You File
Once you mail IRS Form 1040X (2013), the IRS manually reviews your amended return, since e-filing was unavailable that year. Processing generally takes eight to twelve weeks, but more complex cases may require additional time. You can track progress through the “Where’s My Amended Return?” tool, which updates your status once the form enters the system.
If your changes result in a refund, the IRS will mail a paper check. Ensure any additional taxes owed are paid promptly to avoid penalties or interest. Keep copies of your federal return and Form 1040X for at least three years.
FAQs (Frequently Asked Questions)
Can I file an amended tax return for 2013 electronically?
No, the IRS did not allow e-filing for Form 1040X in 2013. You must print, sign, and mail your amended tax return to the address in the IRS instructions.
When should I file an amended return after finding an error?
You should file an amended return once your original return has been fully processed. Filing too early can cause delays or confusion in the IRS review system.
What happens if I owe additional tax after filing Form 1040X?
If you owe additional tax, send payment with your Form 1040X to reduce interest and penalties. The IRS processes the payment as soon as the amendment is received.
Can filing Form 1040X increase my refund?
If your correction adds missed deductions or credits, your amended return may result in an additional refund. For 2013, expect a paper verification, not direct deposit.
Do I need to update my state tax return after filing a federal amendment?
If federal changes affect income, deductions, or credits, you should amend your state tax return to keep records consistent.
