Page 22 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Amended Returns and Federally declared disaster. If you were tax of $500 paid before that period can’t be re-
Claims for Refund affected by a federally declared disaster, you funded or credited.
may have additional time to file your amended
If you file a claim more than 3 years after you
You should correct your return if, after you have return. See Pub. 556 for details. file your return, the credit or refund can’t be
filed it, you find that: Protective claim for refund. Generally, a pro- more than the tax you paid within the 2 years
1. You didn't report some income, tective claim is a formal claim or amended re- immediately before you file the claim.
turn for credit or refund normally based on cur-
2. You claimed deductions or credits you rent litigation or expected changes in tax law or Example. You filed your 2016 tax return on
shouldn't have claimed, other legislation. You file a protective claim April 15, 2017. You paid taxes of $500. On No-
3. You didn't claim deductions or credits you when your right to a refund is contingent on fu- vember 5, 2018, after an examination of your
could have claimed, or ture events and may not be determinable until 2016 return, you had to pay an additional tax of
after the statute of limitations expires. A valid
4. You should have claimed a different filing protective claim doesn't have to list a particular $200. On May 12, 2020, you file a claim for a re-
fund of $300. However, because you filed your
status. (Once you file a joint return, you dollar amount or demand an immediate refund. claim more than 3 years after you filed your re-
can’t choose to file separate returns for However, a valid protective claim must: turn, your refund will be limited to the $200 you
that year after the due date of the return. paid during the 2 years immediately before you
However, an executor may be able to • Be in writing and signed; filed your claim.
make this change for a deceased spouse.) • Include your name, address, SSN or ITIN,
and other contact information; Financially disabled. The time periods for
If you need a copy of your return, see Copies of claiming a refund are suspended for the period
tax returns under Kinds of Records To Keep, • Identify and describe the contingencies af- in which you are financially disabled. For a joint
earlier, in this chapter. fecting the claim; income tax return, only one spouse has to be fi-
Form 1040-X. Use Form 1040-X to correct a • Clearly alert the IRS to the essential nature nancially disabled for the time period to be sus-
return you have already filed. of the claim; and pended. You are financially disabled if you are
Completing Form 1040-X. On Form • Identify the specific year(s) for which a re- unable to manage your financial affairs because
of a medically determinable physical or mental
fund is sought.
1040-X, enter your income, deductions, and impairment which can be expected to result in
credits as you originally reported them on your Mail your protective claim for refund to the ad- death or which has lasted or can be expected to
return; the changes you are making; and the dress listed in the Instructions for Form 1040-X last for a continuous period of not less than 12
corrected amounts. Then, figure the tax on the under Where To File. months. However, you aren’t treated as finan-
corrected amount of taxable income and the Generally, the IRS will delay action on the cially disabled during any period your spouse or
amount you owe or your refund. protective claim until the contingency is re- any other person is authorized to act on your
If you owe tax, the IRS offers several pay- solved. behalf in financial matters.
ment options. See How To Pay, earlier. The tax To claim that you are financially disabled,
owed won't be subtracted from any amount you Limit on amount of refund. If you file your you must send in the following written state-
claim within 3 years after the date you filed your
had credited to your estimated tax. ments with your claim for refund.
If you can’t pay the full amount due with your return, the credit or refund can’t be more than
return, you can ask to make monthly installment the part of the tax paid within the 3-year period 1. A statement from your qualified physician
payments. See Installment Agreement, earlier. (plus any extension of time for filing your return) that includes:
immediately before you filed the claim. This
If you overpaid tax, you can have all or part a. The name and a description of your
of the overpayment refunded to you, or you can time period is suspended while you are finan- physical or mental impairment;
cially disabled, discussed later.
apply all or part of it to your estimated tax. If you
choose to get a refund, it will be sent separately Tax paid. Payments, including estimated b. The physician's medical opinion that
from any refund shown on your original return. tax payments, made before the due date (with- the impairment prevented you from
Filing Form 1040-X. When completing out regard to extensions) of the original return managing your financial affairs;
Form 1040-X, don't forget to show the year of are considered paid on the due date. For exam- c. The physician's medical opinion that
your original return and explain all changes you ple, income tax withheld during the year is con- the impairment was or can be expec-
made. Be sure to attach any forms or schedules sidered paid on the due date of the return, April ted to result in death, or that its dura-
needed to explain your changes. Mail your 15 for most taxpayers. tion has lasted, or can be expected to
Form 1040-X to the Internal Revenue Service last, at least 12 months;
Center serving the area where you now live (as Example 1. You made estimated tax pay- d. The specific time period (to the best of
shown in the Instructions for Form 1040-X). ments of $500 and got an automatic extension the physician's knowledge); and
However, if you are filing Form 1040-X in re- of time to October 15, 2017, to file your 2016 in-
sponse to a notice you received from the IRS, come tax return. When you filed your return on e. The following certification signed by
mail it to the address shown on the notice. that date, you paid an additional $200 tax. On the physician: “I hereby certify that, to
File a separate form for each tax year in- October 15, 2020, you filed an amended return the best of my knowledge and belief,
volved. and claimed a refund of $700. Because you the above representations are true,
Time for filing a claim for refund. Generally, filed your claim within 3 years after you filed correct, and complete.”
your original return, you can get a refund of up
you must file your claim for a credit or refund to $700, the tax paid within the 3 years plus the 2. A statement made by the person signing
within 3 years after the date you filed your origi- 6-month extension period immediately before the claim for credit or refund that no per-
nal return or within 2 years after the date you you filed the claim. son, including your spouse, was author-
paid the tax, whichever is later. Returns filed ized to act on your behalf in financial mat-
before the due date (without regard to exten- Example 2. The situation is the same as in ters during the period of disability (or the
sions) are considered filed on the due date Example 1, except you filed your return on Oc- exact dates that a person was authorized
(even if the due date was a Saturday, Sunday, tober 30, 2017, 2 weeks after the extension pe- to act for you).
or legal holiday). These time periods are sus- riod ended. You paid an additional $200 on that
pended while you are financially disabled, dis- date. On October 31, 2020, you filed an amen- Exceptions for special types of refunds. If
you file a claim for one of the items in the follow-
cussed later. ded return and claimed a refund of $700. Al- ing list, the dates and limits discussed earlier
If the last day for claiming a credit or refund though you filed your claim within 3 years from may not apply. These items, and where to get
is a Saturday, Sunday, or legal holiday, you can the date you filed your original return, the refund more information, are as follows.
file the claim on the next business day. was limited to $200, the tax paid within the 3
If you don't file a claim within this period, you years plus the 6-month extension period imme- • Bad debt. See Pub. 550.
may not be entitled to a credit or a refund. diately before you filed the claim. The estimated
Page 18 Chapter 1 Filing Information