The IRS announced recently that errors on more types of tax returns can now be corrected electronically, which helps the IRS reduce the current backlog of amended returns more quickly. New forms that may be amended electronically include Forms 1040-NR, U.S. Nonresident Alien Income Tax Return and Forms 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and Forms 1040-PR, Self-Employment Tax Return – Puerto Rico.
Taxpayers can also amend their return electronically if there is change to their filing status or to add a dependent who was previously claimed on another return.
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, and in general, taxpayers still have the option to submit a paper version of the Form 1040-X and should follow the instructions for preparing and submitting the paper form.
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