Corrections to the 1040-NR, 1040-SS (including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and the 1040-PR can now be e-filed, according to the Internal Revenue Service.
An electronic checkbox has been added for the 1040/1040-SR, 1040-NR and 1040-SS/1040-PR to indicate that a superseding return is being e-filed.
Forms 1040, 1040-NR and 1040-SR can still be amended electronically for tax years 2019, 2020 and 2021, along with corrected Forms 1040-SS and Form 1040-PR for tax year 2021.
“This initiative has come a long way from 2020 when we first launched the ability to file amended returns, which was an important milestone to help taxpayers and the tax community," said IRS Commissioner Chuck Rettig, in a statement. "This new feature will further help people needing to make corrections. This development will also assist the IRS with its inventory work on the current backlog of amended returns. This is another tool we’re using to help get us back on track.”
About 3 million 1040-Xs are filed each year. Taxpayers can still use the “Where’s My Amended Return?” online tool to check the status of an e-filed 1040-X.
In general, taxpayers still have the option to submit a paper version of the 1040-X, the IRS said.
