可悲的我今年的报税出错了，需要重新file 1040X 表更正。

http://www.ushuaren.org/forum.php?mod=viewthread&tid=104

修改过的税表 (Amended Returns)

如果已寄出报税表之后才发现错误，您可能需要修正已申报的税表。税务中心可能在报税表上更正数学上的计算错误，并接受漏附某些表格或附件的报税表。在这些情况下，不须更改您的报税表！但是如果您的报税身份、您的收入、扣除或抵免优惠是不正确的或有改变，您需提交一份更正的报税表。

使用1040X表【更正税表申报书】以更正以前提交的1040表，1040A表，1040EZ表，1040NR，或1040NR - EZ表。如果您是申请额外的退税，请先等到您收到原先申请的退税之后再开始进行（您可以兑现那张支票）。如果您在那一年还欠了额外的税，而尚未超过该纳税年度截止日，在截止日期前提交1040X表并支付税款可避免罚款和利息。截止日如果在星期六，星期日或法定假日，截止日将延迟到下一个营业日。1040X表格说明列出了税务中心的地址。

您要更正的每一年的报税表都要分别提交一份1040X表。每份表格放在分别的信封中寄出。务必将您更正的年度填在1040X表的最上方。这份表格有三栏。A栏为原来报税表上的原始或是调整后数字。 C栏为更正后的数字。A栏和C栏之间的差异在B栏。表格的背面的一处解释了具体变动和每项变动的原因。附上任何因为变动而受到影响的表格和附件。通常要求退税，必须在您原始申报日起的3年内或在您完税日起的2年之内提交1040X表，以较迟的日期为准。在截止报税日期前申报的税表（不考虑延期）被视为于到期日申报。

附上任何因为修改而有所变动的表格或附件，包括在原始申报的报税表提出后才收到的任何W-2表。

税务表格可拨打 800-829-3676或查寻国税局网站取得

修改后的税表更正税表申请书不能以电子报税方式提交。

处理1040X表的正常时间是从国税局收到之日起8至12周。

请注意：您对州的纳税义务可能会受到您的联邦报税表的变动受到所影响。有关对于如何更正您的州税报税表的信息，请联系您的州税务机构。

https://turbotax.intuit.com/tax-tools/tax-tips/Taxes-101/What-Are-Tax-Amendments-/INF14450.html

What Are Tax Amendments?

If you make a mistake on a tax return you’ve already filed, the IRS allows you to correct those mistakes by filing an amended tax return. If the correction results in an increase in the amount of tax you owe, it’s to your advantage to file the amendment to avoid potential interest and penalties on the underpayment.

When to amend a tax return

The IRS allows you to file an amended tax return only to correct your filing status, the number of dependents you claim, your gross income and to increase or decrease the number of deductions and credits you report on your original tax return. If your original return reports the correct information but includes math errors, there is no need to file an amendment. The IRS regularly checks returns to ensure mathematical accuracy. In the event it finds a math error, your return is automatically recalculated. The IRS will notify you in writing of any recalculation and its effect on your tax bill or refund. When you file with TurboTax, our calculations are guaranteed to be 100% accurate.

Time limitations to amend

You have a limited amount of time to file an amended tax return; otherwise, the IRS will not accept it. This must be done by the later of three years from the original due date of the return, three years from the date you actually file if after the deadline or within two years of paying tax for that year. For example, if you file your 2010 tax return on March 15, 2010, then you have until April 15, 2014 to get your amended tax return to the IRS.

As a result, you have no obligation to file an amended tax return after the relevant limitation period even if the correction would increase the amount of tax you owe. However, the IRS will not issue a refund check for an amended return you file after the limitation period.

Preparing your amended tax return

The only way to amend a personal tax return is by filing Form 1040X. If the correction relates to items you report on a schedule, you must prepare a new schedule and submit it with the Form 1040X. For example, if you file an amended tax return because you omitted charitable deductions on your Schedule A, you must recalculate your itemized deductions and file it with your Form 1040X. Form 1040X does not require you to recalculate the entire tax return; rather, you only include line items that are affected by the change. The form also provides you with space to explain your reasons for filing the amendment.

State income taxes

When you amend your federal tax return, you may need to amend your state income tax return too. Most states calculate taxable income based on information you provide on your federal return. Therefore, any change you make to your federal return is likely to affect your state return. For example, if you file the amended tax return to increase your refund by adding the charitable contribution deduction you omitted, it may also reduce your state tax if it also allows for charitable deductions.