What IRS Form 1040X (2015) Is For

IRS Form 1040X (2015) is the Amended U.S. Individual Income Tax Return used to fix a mistake or update information from your original return. You would use this form to amend a previously filed tax return, such as Form 1040, 1040A, or 1040EZ. Individuals who discover errors in income, deduction, credit, or filing status can file an amended return to correct them.

An amended tax return allows you to make changes after the original filing deadline has passed. You may need to submit an amendment to qualify for missed credits, fix a deduction, or report additional income or withholding. Filing IRS Form 1040X helps ensure your federal income tax return is accurate before the IRS issues a bill or refund.

When You’d File an Amended Return for 2015

You should file an amended return for 2015 if you received IRS notices about errors, made an incorrect entry on your original tax return, or forgot to include income or expenses. You might also amend your return to change your filing status or to claim additional tax credits.

For example, if you discover new supporting documentation like an updated W-2 or 1099 form, you can use Form 1040X to report the correction. The IRS allows you to file an amended return within three years from the original filing deadline or two years from the date you paid the tax, whichever is later. By 2025, most refunds for 2015 have expired, but you can still report additional tax owed or make an extra tax payment.

If your federal return changes, you may need to amend your state tax return. Most states require submitting state forms once your federal amendment is processed. Always check your state’s time limit and rules before mailing your amendment.

Key Rules Specific to the 2015 Tax Year

The 2015 tax year included Affordable Care Act provisions requiring individuals and families to have health coverage or make a shared responsibility payment. Amended returns may be needed to correct Affordable Care Act coverage details or claim additional credits.

You must use the same filing status as your original return unless the amendment changes your eligibility. The IRS Form 1040X has three columns: Column A lists the original figures, Column B shows the net change, and Column C lists the corrected amounts. Provide precise details in Part III explaining each amendment.

Refund claims must follow IRS limits—generally within three years of the due date or two years after you paid the tax. If you owe additional tax, submit payment immediately to reduce penalties and interest. The IRS may issue refunds by direct deposit or paper check.

Step-by-Step (High Level)

• Gather records: Collect your original tax return, W-2s, 1099s, and supporting documentation such as deduction or credit statements.
  
  
• Review your original filing: Compare your previously filed tax return and identify each error or line that needs correction.
  
  
• Complete Form 1040X: Enter original figures, changes in Column B, and corrected totals in Column C. Explain the reason for each change.
  
  
• Attach schedules: Include any revised forms, state forms, or schedules that support your amended return.
  
  
• Mail the return: You must file Form 1040X on paper for the 2015 tax year. E-file options were not available for that tax year. Mail the form, any additional tax payment, and supporting documentation to the IRS.
  
  
• Keep copies: Retain copies of your amended return, proof of mailing, and all attachments. When downloading forms, check for the locked padlock icon on the IRS website to ensure a secure connection.

Common Mistakes and How to Avoid Them

• Incorrect calculations: Double-check all lines involving income, deductions, and credits to avoid new errors.
  
  
• Missing attachments: Include updated or supporting documentation for every correction.
  
  
• Wrong filing status: Ensure your filing status is accurate before you file an amended return.
  
  
• Late refund claims: Refunds cannot be claimed after the applicable three- or two-year limit has expired.
  
  
• Incorrect payments: Include an additional tax payment if you owe more tax to avoid penalties and interest.
  
  
• Filing too early: Wait until your original return file has been fully processed before submitting the amendment.

What Happens After You File

Amended returns generally take eight to twelve weeks to process. The IRS may contact you for additional information during this time. You can track your amended return status using the “Where’s My Amended Return?” tool on the IRS website.

If you owe additional tax, penalties, and interest, they begin to accrue from the original due date until payment is made. Payments can be made through the IRS website or by mailing a paper check. If your amendment affects your state tax return, file an amended state form to keep both records consistent.

If your amended return results in a refund, the IRS will issue it by paper check or direct deposit. If additional tax is due, submit your payment immediately to avoid incurring interest. Employers and employees should verify that all withholding details match their corrected income tax return.

FAQs

Can I electronically file an amended return for the 2015 tax year?

No, you must file the paper version of IRS Form 1040X 2015. The e-file option is not available for this tax year.

How long do I have to file an amended return?

You generally have three years from the original due date or two years from the date you paid the tax, whichever is later. After that, the IRS will not issue refunds.

How can I track the status of my amended return?

You can track your amended return status on the IRS website through the “Where’s My Amended Return?” tool. Updates are typically available about three weeks after mailing.

Can I receive my refund by direct deposit?

Yes, if you qualify for a refund on your amended tax return, the IRS may issue it through direct deposit or by paper check.

What if I owe additional tax?

If you owe additional tax, send an extra tax payment when you mail your Form 1040X. Paying early reduces interest and penalties.

Do I need to amend my state tax return?

Yes, if your federal return changes, you must also amend your state tax return. Attach state forms and copies of your federal amendment as supporting documentation.