Amend A Return

If you need to make a change to a previously filed tax return, file an amended return with the Indiana Department of Revenue and the IRS. Amended returns can be filed up to three years after the original due date or the date the tax was paid, whichever is later.

File an amended return if.

• an incorrect income amount was recorded
• you need to report additional income
• incorrect deductions or credits were claimed

Don't file an amended return if.

• you need to correct math errors (they are corrected automatically)
• you forgot to attach certain forms (like W-2s), unless you are reporting additional income; DOR will contact you if more information is needed.

State and federal forms may need to be filed

• File Form 1040X with the IRS.
• Amend your state return with DOR.
• If an original state tax return has not been filed but an amended federal return has been, Forms IT-40 or IT-40 PNR should be filed.

Tax years 2020 and prior and tax years 2021 and forward

If you did not file an original return but filed an amended federal return, (Form 1040x) then you will need to file the new figures as an original return on Forms IT-40 or IT-40PNR.

Tax years 2020 and prior

If you have already filed an original return, file an amended return using Form IT-40X, which cannot be used for tax years after 2020.

Tax years 2021 and forward

If you have already filed an original return, file an amended return by clicking ‘Amended’ on Form IT-40.

When there are changes to your income, exemptions, or credits, filing an amended return may result in a refund or tax due.

Reminders

• Include all forms with changes.
• Individuals who are due a refund from the original tax return filed for the latest tax year should include it on the amended return.
• Pay additional tax as soon as possible: If the amended return shows more tax owed, individuals should pay the tax as soon as possible to avoid additional penalties and interest.

Contact DOR if you have questions.