BobKamman
Level 15
‎05-15-2024 10:15 AM

There is an IRS preference, not an IRS requirement.  In fact, you don't have to use a Form 1040X version from either year.  (I'm still not sure how or whether the mailbox rule applies to your situation, but that's not what you asked.)

4.10.11.2.1.1 (09-04-2020)
Claims for Refund - Required Form and Content

  1. IRM 25.6.1.10.2.6, Claims for Credit or Refund - Form and Content, discusses the requirements for claims. Generally, the courts agree a valid claim for refund must:

    1. Set forth in detail each ground upon which a credit or refund is claimed and facts sufficient to apprise the IRS of the exact basis for the claim (26 CFR 301.6402-2 (b)(1) ),

    2. Specify the amount of the refund requested, and

    3. Reflect the tax type and tax period(s) for which the refund is claimed.

     

  2. A claim for refund is a "formal claim" if it is made on a standard form such as an original tax return or, if a return has already been filed, an amended return such as Form 1040X, or Form 1120X, and if it otherwise complies with all of the formal requirements (see IRM 4.10.11.2.1).

  3. A claim for refund may be an "informal claim" if it meets all claim requirements in IRM 4.10.11.2.1, but otherwise fails to satisfy some formality (e.g., if the claim for refund is not submitted on a standard form). Examiners must follow claim for refund procedures for informal claims unless IRS published guidance specifically requires a formal claim be filed for an issue, for example Notice 2008-39 (for Form 1120-X research credit claims).

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