Publication 4491 Amended and Prior Year Returns

This lesson provides links to resource materials and practice to help you determine how to amend a tax return regardless of where the original return was prepared and provide guidance on preparing prior year returns for the previous three years. The site may prepare returns beyond the three previous years if the taxpayer has the required materials, including software.

Begin this lesson by reviewing the Amended and Prior Year Returns lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Amended and Prior Year Returns lesson:

• Identify when it is appropriate to prepare an amended return, Form 1040-X
• Determine the time limits for filing Form 1040-X
• Identify how to assemble and submit Form 1040-X
• Provide guidance when preparing prior year returns
• Identify when it is appropriate to file a prior year return