Can I e-file an amended return (Form 1040-X)?

You can usually e-file your amended return if you're amending during the same calendar year tax season you e-filed your original return. For example, you can e-file your amended 2025 return in 2026 if you e-filed your original 2025 return in 2026.

You can't e-file if any of the following conditions apply:

• You've already e-filed three amended returns this year
• Your amended return requires documents that need to be mailed
• You've submitted a paper prior year return during the current filing season
• The IRS doesn't have record of your original return

If any of the above conditions apply, you must mail your amended return instead.

We recommend that you do not amend your tax return until after you have received your refund or paid the taxes you owe from your original return you filed. The IRS will often automatically make a correction to your tax return for missing or incorrect W-2 or 1099 forms. You do not need to amend your federal tax return if the IRS corrects the error when they process your original tax return. You will receive an IRS notice explaining the adjustment or asking for additional forms for documentation.