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Is there an IRS requirement to use the current revision of Form 1040X when filing a 2020 Form 1040X? Has to be to the IRS by Friday!

Level 9

I believe there is a requirement to use a current form when filing electronically 1040X but this has to be on paper because it is 2020.



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4 Comments 4
Level 11

I amend a return from the year in question.  If amending 2020 I use the 2020 program and whatever the 1040-X is part of the 2020 program I use. If amending a 2021 return I use the 2021 program.  Never had a problem. 

Level 8

I would use the year of the tax return since that is where the original data is - why would you want to reinput in a current year? 

Level 15

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.)

Claims for Refund - Required Form and Content
  1. IRM, 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

  3. A claim for refund may be an "informal claim" if it meets all claim requirements in IRM, 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).

Level 7

Possibly a day late but....the instructions to the 1040-X will tell you which revision to use depending on the tax year being amended.  Some computations reported on 1040-X were not the same in different revisions depending on the tax year being amended.  Also, be aware that the 1040-X in ProSeries (regardless of the software tax year) is not always the current one if the IRS has released an updated revision but not the software schema to allow PS to do the same (I believe).  Have dealt with the same issue a few times now and it took PS almost a year before they had the correct revision in the tax package for that year.