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Enmiendas de Impuestos
Las enmiendas se realizan con el fin de hacer correcciones a una declaración de impuestos correspondientes al año anterior. Se puede utilizar para corregir los errores y reclamar una declaración de impuestos más ventajosa. Por ejemplo, se podría optar por presentar una declaración enmendada en los casos de las ganancias declaradas de modo inexacto, créditos fiscales o dependientes. Errores matemáticos, sin embargo, no requerirían modificaciones, como el IRS corregiría automáticamente para este tipo de errores.
El formulario de impuestos aplicable la obligación de presentar una declaración enmendada es el Formulario 1040X. Hay, sin embargo, un estatuto de tres años de limitaciones en la presentación de declaraciones enmendadas con el fin de aumentar su reembolso de impuestos. Una declaración enmendada presentada a la cuenta de un retorno que dio lugar a los impuestos pagados no se incluye en dicha ley.
Cambiar cantidades ajustadas previamente por el IRS. Sin embargo, no incluyen los intereses o sanciones en el Formulario 1040X; que se ajustarán en consecuencia.
Hacer un reclamo para aplicar a años anteriores debido a la pérdida o el crédito no utilizado.
Presentar un Formulario 1040X separada por cada año que está enmendando. Si va a cambiar su declaración federal, es posible que también tenga que cambiar su declaración estatal.
