Tax Filing Information

• What is an amended tax return?
• Who should file an amended return?
• I do not have a copy of the original return I need to amend!
• May I use CINTAX?
• Where to file?
• What happens when I file an amended return?
• What about an amended state income tax return?
• What if I need more help?

Once you have dropped your original income tax return in the mailbox you can no longer change that return. If you discover an error after filing your tax return, or a mistake in a tax return filed in a previous year, you may need to amend your return by filing Form 1040X: Amended US Individual Income Tax Return. Simple errors in math may be caught by the IRS (Internal Revenue Service) during regular processing of your return, or you may receive a request for certain forms or schedules you left out. In these instances, you should not amend your return.

Form 1040X is not to be used if you failed completely to file a tax return in a previous year.

You should file an amended return if any of the following were reported incorrectly:

* Filing status (e.g. you filed a Form 1040NR as a nonresident alien when you actually qualified as a resident for tax purposes and should have filed a Form 1040)
* Total income (e.g. you failed to report some income or accidentally reported too much)
* Deductions or credits Deductions or credits (e.g. you discover you could have claimed someone as your dependent)

Still not sure if you need to file an amended return? Check out these resources:

• Frequently Asked Questions: Amended Returns & Form 1040X
• Tax Topic 308: Amended Returns
• Instructions for Form 1040X
• Publication 519: US Tax Guide for Aliens
• Call the IRS toll free at 800-829-1040

Copies of a previously filed and processed return (including copies of all attachments) can be ordered from the IRS by filing Form 4506. Note there is a fee for this service. Additional information and instructions can be found on the IRS web site at http://www.irs.gov/faqs/faq-kw31.html.

CINTAX cannot be used to generate Form 1040X. However, if you are filing an amended return for the current tax year, in this case for 2007, you can access CINTAX using the TAMU-provided password until midnight of July 1, 2008, to generate the corrected 1040NR/1040NR-EZ. A corrected 1040NR/1040NR-EZ must be attached to the Form 1040X filed for an amended return. You may also download the form from the IRS web site and complete it by hand, which will need to be done if you can no longer access CINTAX or if you are filing an amended return for a year earlier than 2007.

First, be sure to make a photocopy of the amended return and all attachments before mailing. Keep this copy for your records!

If you are filing more than one amended return, for example for 2002 and 2003, you must mail each return separately to the appropriate IRS Service Center. It is encouraged to send returns by certified mail with return receipt; ask the Post Office for details on these services.

File Form 1040X only after you have filed your original return, and a refund (if due) is received. The IRS does not currently accept Form 1040X by e-file. Amended returns must be submitted by regular mail. Nonresident aliens for tax purposes, those including Forms 1040NR or 1040NR-EZ with the amended return, must mail the amended return to the Austin Service Center:

Internal Revenue Service Center
Austin, TX  73301-0215
Note: This is the complete mailing address. There is no post office box or street address.

Residents for tax purposes should file an amended return to the Service Center for your area. Please refer to Where To File of the 1040X instructions. If you are filing Form 1040X in response to a notice from the IRS, mail your amended return to the address in the notice.

 When an amended return is filed, the IRS will check to make sure you have sufficiently documented the changes in your tax return and verify that your explanations are sufficient. For example, they will double check your W-2 statements, withholding, and other information reporting on your amended tax return. If the IRS needs more explanation or documentation, they will write you a letter and ask for the specific information they need. If you are due an adjusted return you can expect a check in approximately 8 to 12 weeks.

Texas does not have a state income tax. However, if you worked part-year in another state and were required to submit a tax return, and depending on your situation, you may need to file an amended return to that state. First, complete your amended federal return, then get the appropriate state form. Each state with an income tax will have their own form for an amended return. Many states also use the “X” suffix to identify this form.

If you have exhausted all the resources available and still need assistance in completing an amended return, you may consider the following option:

Professional accountants – Before you enter into an agreement with a professional tax preparer, be sure to ask if they have experience completing forms for international students. Local accountants can be identified by searching the yellow pages of the phone book. Many Americans rely on professional accountants to do their taxes; however, we wish to point out that accounting services are privately run businesses and we cannot vouch for nor endorse the services of any particular accountant. You may want to ask other international students for recommendations or call the Better Business Bureau at 979-260-2222 to inquire whether there are complaints against businesses you consider.

The information contained herein is intended to assist you in learning about your tax-filing obligations, and should not be construed as individual tax advice. Tax laws change frequently and students should consult the IRS and tax professionals for specific advice.