Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Amended and Prior Year Returns Workout

Skills Workout

Certification Warm Up: Drill & Practice

  1. Amended returns should be filed if any of the following were reported incorrectly on a previously filed tax return:
    • Filing status
    • Total income
    • Deductions or credits
  2. Form 1040-X cannot be prepared using tax software and cannot be e-filed.
  3. To prepare a prior year tax return, it is first necessary to locate an Intake/Interview & Quality Review Sheet that corresponds to the same tax year as the return.