Amending Tax Returns

Topics:

Individual Income Tax

Paper filed amended returns may take six months or more to process.

To Amend Electronically

Designate the return as “amended” by checking the box and attach an IA 102 Amended Return Schedule.

Check with your software vendor regarding the ability to file prior year amended returns electronically.

To Amend on Paper

For tax years beginning on or after January 1, 2023, designate the return as “Amended” by checking the amended box and attach an IA 102 Amended Return Schedule.

For tax years prior to 2023 file the appropriate year IA 1040 with the word "Amended" written at the top. Attach the federal 1040X, if one was filed, and any amended supplementary federal or Iowa forms.

If Your Original Return Requested a Refund

You do not need to wait to receive your refund before filing an amended return. However, do not file an amended return on the same day that you filed your original return.

If You Owe Additional Tax With the Amended Return

Calculate the tax, penalty, and interest due, and include both your check and the tax payment voucher with the amended return. You may make your tax payment online through GovConnectIowa.

No penalty for additional tax is due if you voluntarily file an amended return and pay all tax due prior to any contact by the Department. However, interest will be due. If a penalty is assessed by the department a Penalty Waiver Request form should be submitted reporting a reason code of 12.

Do not send amended returns with the current-year return.

Tips for Filing an Amended Iowa Return

  1. Use IA 102 Amended Return Schedule (41-171).
  2. Be sure to enter the year of the return you are amending at the top of IA 102.
  3. An amended Iowa return can be filed electronically. Do not file the same day as the original return.
  4. Always provide an explanation for filing the amended return. Include any schedules or forms that verify the reason for the changes.
  5. If you are filing an amended tax return and it results in an increased or reduced credit carry forward, please include this in your explanation.
  6. Do not file an amended return because you forgot to attach tax forms, such as W-2s or schedules. These forms will be requested if needed.
  7. Generally, you must file an amended return within three years from the original due date of the tax return in order to receive a refund.
  8. If you are amending more than one tax return, prepare an amended return for each year and mail them in separate envelopes.
  9. Sign the amended return.