Amending a return with tax due when original return requested refund

[Linda Mathey]

I Efiled tax returns last week for a client and her two college age children. On her return we claimed both children. She had a large enough refund we had a portion credited to her 2012 estimates and requested a refund of the balance. She got back in town and called and during the discussion I learned her daughter turned 24 during 2011.

I need to amend the return and it shows a balance due on the 1040X of $4 less than what we asked to be credited to her estimates. Is there any way to get the amount we asked to be credited applied to her taxes? I am assuming the answer is "no" and she will have to pay the balance on the amended return and then wait for the refund check but thought that it could not hurt to ask.

[DANRVAN]

Can she claim the 24 year old daughter as a qualifying relative? (Income less than $3,700..etc.)

[Linda Mathey]

Unfortunately she worked and earned over the $3,700 exemption amount during 2011 and even though mom supplied way more than 50% of her support she fails this one of the four tests for qualifying relative.

[jainen]

>>balance due on the 1040X of $4 less than what we asked to be credited<<

Probably the refund/credit is already in place, and the full amended balance due should be sent in now. Alternately, she can still make her first quarter estimate in the same amount. If she waits until after April 17, she might be more certain because the amended will not be treated as an original return (at the small cost of late payment penalty).

[Linda Mathey]

Thanks I have prepared the 1040X and IT1040X and will just have her make the payments before April 17. I knew that there was probably no option and the amount she is paying is almost what her estimate would be if they were able to pull the credit back to the 1040.

Hate it when this comes out after returns are filed...I guess I need to ask more questions up front.

[Pacun]

Just file a regular 1040 and don't ask to have the money credited for 2012 taxes. Mail it before the due date and send any money owed.

[Jack from Ohio]

Just file a regular 1040 and don't ask to have the money credited for 2012 taxes. Mail it before the due date and send any money owed.

Agree. If filed before the due date, a second 1040 will replace the original. No need for amend.

[Gail in Virginia]

I have always amended if I change a return, even if it is before the due date. If I need to change a return and file a second 1040, can it be efiled now with MeF? Can an amended return be efiled?

[Jack from Ohio]

I have always amended if I change a return, even if it is before the due date. If I need to change a return and file a second 1040, can it be efiled now with MeF? Can an amended return be efiled?

The second 1040 must be mailed. 1040X will not be able to e-file for several years according to the IRS.

[Kea]

I have never filed a 2nd 1040 - always just amended.

When filing a 2nd 1040 by paper does anything special need to be written on it?

I just changed an address on a return (client is moving to a different state). Form actually sent doesn't match the 8879 that they signed. Of course I didn't catch the error until after the return was accepted. Having them send the correct balance due with the corrected return seems better.

Thanks!

[Randall]

I like to use 1040X too. I just have it in my mind that the IRS processing procedures can run much smoother this way.

[Jack from Ohio]

I have never filed a 2nd 1040 - always just amended.

When filing a 2nd 1040 by paper does anything special need to be written on it?

I just changed an address on a return (client is moving to a different state). Form actually sent doesn't match the 8879 that they signed. Of course I didn't catch the error until after the return was accepted. Having them send the correct balance due with the corrected return seems better.

Thanks!

Nothing special on the second return. Just be sure it is mailed before April 17, 2012. Pretend it is the first one filed.

I have experienced too many hitches and glitches sending amended. Especially the long amount of time the IRS takes to process them.

[Pacun]

Amended returns are delayed and viewed carefully.

To change the address, don't amend or file another 1040, there is a change of address form that needs to be filed.

[Jack from Ohio]

Amended returns are delayed and viewed carefully.....

I have a piece of land, oceanfront in Arizona to sell you.....

[Kea]

New address is on the return filed. So resident state for 2011 is different. Version client signed was old address. Version efiled had new address & wrong sales tax.

I'll give them corrected to mail.

Thanks!

[Kea]

One more thought - would it need the Form 8948 attached explaining why it wasn't e-filed? Or, they can figure that out when they see the SSN has already been used?

[Pacun]

Send form 8948 with 1040 no exceptions. Keep records of that too. There is choice that it reads how many times you tried to e-file.