Requesting an Abatement or Amending Your Tax Return
Taxpayers file an amended return to report an error or omission on a return that has already been filed, whether increasing or decreasing the amount of tax.
Taxpayers file a request for abatement to dispute an audit finding, dispute a penalty, or to dispute a Responsible Person determination.
Form CA-6, Application for Abatement/Amended Return, is no longer in use as of October 31, 2016. With our transition to a new tax system, weвЂ™ve simplified the process for filing both amended returns and abatement requests and there are more opportunities to do both online. New processes are reducing backlogs and your issues are resolved much more quickly. See below for further information.
Special Note: If you are filing an amended return or requesting an abatement of tax or penalty for any of the tax types listed below, use Form ABT  and check вЂњotherвЂќ for tax type in item 2 and write in the applicable tax type.
- Abandoned Bottle Deposits
- Care & Custody
- Controlled Substances
- Deeds Excise
- Oil Spill Fee
Personal income tax amended returns
Beginning October 31, 2016, individuals do not need any special form to file an amended return, they will just submit a revised tax return. For tax years 2016 and after, youвЂ™ll find a new вЂњamended returnвЂќ oval at the top of the form. For earlier tax years, you can write вЂњamended returnвЂќ at the top of your Form 1 or Form 1-NR/PY. Your amended return must include all schedules filed with the original return, even if there are no changes to the schedules. Do not file Form ABT with your amended return.
Since November 30, 2015, most business taxpayers have been able to simply adjust the amounts shown on the original return, and submit a revised return to DOR online through MassTaxConnect. Corporate excise filers can file amended returns electronically through third-party tax preparation software whether the amendment increases or decreases the tax due.
Beginning December 5, 2016, MassTaxConnect will also be available for fiduciary, estate and other tax types to adjust the amounts shown on their original return and submit a revised return to DOR online.
Keep in mind that some taxpayers are required to file amended returns electronically. Refer to TIR 16-9: Expansion and Restatement of Electronic Filing and Payment Requirements, to see if the electronic filing and payment requirements apply to you. Filing electronically is always the quickest option, but if you are not required to file electronically check the amended return oval on your paper return and file it the way you usually do.
what is the status of my amended return
Error processing SSI file
Frequently Asked Questions
What form do I file if I was a part-year resident of the District of Columbia?
Use Form D-40; however, you must prorate your standard deduction or itemized deductions and your personal exemptions.
What if I live in DC and work in Maryland or Virginia?
If you lived in the District of Columbia, you are required to file a DC tax return. However, your employer may not be required to withhold DC taxes.
If I claimed itemized deductions on my federal return, must I also itemize on my DC return?
Yes, if you claim itemized deductions on your federal tax return, you must itemize on your DC tax return.
My employer withheld District of Columbia income tax, and I am not a resident of DC. What form do I file to receive a refund?
Use Form D-40B, Non-Resident Request for a Refund or Ruling.
What filing status should I use on my District of Columbia return if I filed as Head of Household on my federal return?
Use the same filing status.
Who should pay estimated taxes?
You must file a Form D-40ES, Declaration of Estimated tax voucher for the taxable year, if you are required to file a DC Individual Income tax return and expect to owe $100.00 or more after subtracting your tax withheld and any credits. A Declaration of estimated tax booklet (D-40ES) may be obtained by calling (202) 442-6546. If you are filing electronically, you may complete a worksheet of your estimated tax payment at the Electronic Taxpayer Service Center.
How do I amend my DC return after I discover an error?
To file an amended return for the current year, fill in the amended return oval, and complete the tax forms with the corrected information explaining the changes. Do not file an amended return with any other return. If the US Internal Revenue Service adjusts your individual income tax return, you must file an amended DC return within 90 days of receiving notice of the federal change. To amend prior year returns you need to file a copy of your original return along with an amended return using the form for the year being amended. Include an explanation of the changes.
I recently changed my address. What is the procedure for changing my address?
If you move after you file your return, make sure that you notify the post office of your new home address so that they can forward your refund or correspondence from the DC Office of Tax and Revenue. Once we have received a notice of change of address from you or the post office, the Customer Service Center will immediately update our records with the new address.
Ten Facts on Filing an Amended Return
What should you do if you already filed your federal tax return and then discover a mistake? Don’t worry; you have a chance to fix errors by filing an amended tax return. This year you can use the new IRS tool, ‘Where's My Amended Return?’ to easily track the status of your amended tax return. Here are 10 facts you should know about filing an amended tax return.
- Use Form 1040X, Amended U.S. Individual Income Tax Return, to file an amended tax return. An amended return cannot be e-filed. You must file it on paper.
- You should consider filing an amended tax return if there is a change in your filing status, income, deductions or credits.
- You normally do not need to file an amended return to correct math errors. The IRS will automatically make those changes for you. Also, do not file an amended return because you forgot to attach tax forms, such as W-2s or schedules. The IRS normally will send a request asking for those.
- Generally, you must file Form 1040X within three years from the date you filed your original tax return or within two years of the date you paid the tax, whichever is later. Be sure to enter the year of the return you are amending at the top of Form 1040X.
- If you are amending more than one tax return, prepare a 1040X for each return and mail them to the IRS in separate envelopes. You will find the appropriate IRS address to mail your return to in the Form 1040X instructions.
- If your changes involve the need for another schedule or form, you must attach that schedule or form to the amended return.
- If you are filing an amended tax return to claim an additional refund, wait until you have received your original tax refund before filing Form 1040X. Amended returns take up to 12 weeks to process. You may cash your original refund check while waiting for the additional refund.
- If you owe additional taxes with Form 1040X, file it and pay the tax as soon as possible to minimize interest and penalties.
- You can track the status of your amended tax return three weeks after you file with the IRS’s new tool called, ‘Where’s My Amended Return?’ The automated tool is available on IRS.gov and by phone at 866-464-2050. The online and phone tools are available in English and Spanish. You can track the status of your amended return for the current year and up to three prior years.
- To use either ‘Where’s My Amended Return’ tool, just enter your taxpayer identification number (usually your Social Security number), date of birth and zip code. If you have filed amended returns for more than one year, you can select each year individually to check the status of each. If you use the tool by phone, you will not need to call a different IRS phone number unless the tool tells you to do so.
Scientist, Educator, Inventor, and Entrepreneur - Sebastian Thrun
LuLaRoe CEO - Mark Stidham
The Inspiration Behind the One Minute Manager - Ken Blanchard
Led the Intellectual Property and Science division of Thomson Reuters - Chris Kibarian
How to Change the Culture of an Organization - Prasad Kaipa
wiseGEEK: What is an Amended Return?
An amended return is an income tax return form that changes something from an original form filed. Most people file these types of returns because they made mistakes on the original income tax return and either owe money or are owed money by the tax agency. Some may also file an amended return to change their status from married filling separately to married filing jointly.
Each country has specific laws on how people can file an amended return. In the US, taxpayers are given three years to change their returns and file a form 1040X in order to do so. Individual state tax boards in the US can have varying rules on how long returns can be changed and how to process these. In other countries, numerous and variable rules apply for changing a previous return, and those interested in filing an amended return should check with their country tax board for rules on how to proceed.
Some rules in the US can affect people greatly if they file an amended return because they notice they owe money. The Internal Revenue Service (IRS) can charge late fees and penalties for tax payments that are long overdue. On the other hand, they don’t pay interest if they actually owe the taxpayer money from a few years’ back.
There are some cautions about filing these returns even if it means a taxpayer will get some money back. It tends to open up a person’s tax file to greater scrutiny. This might increase chances of audits later, since more people must evaluate the return.
A few accountants say that a small amount of money back might not be worth the potential hassle of a tax audit and that people shouldn’t amend their returns to get money back unless the amount is significant. On the other hand, if a mistake has been made and a taxpayer actually owes money, they should pay it back. An audit at a later date where the discovery of money owed is made by a tax agency could be very costly.
In contrast, many believe that tax returns should always be as accurate as possible. If a person has made a mistake on a tax return, he or she should always file an amended return, and this may be more honest regardless of who benefits (government or taxpayer) from the new return. However, most do not need to file an amended return if the difference in payment works out to less than a dollar, and sometimes when agencies like the IRS figure taxes, they will even correct small math mistakes that might result in minute changes to returns or payments owed.
2) The article mentions that each country varies on rules for amended returns, so this would depend on where you are coming from. I don’t believe that you can e-file an amended return in the U.S. though; I am fairly certain you need to use a paper form if you need to file one.
1) I haven’t had to fill one of these out yet, but I am always worried about having to do so. I do my taxes myself, and since I am not a professional tax preparer, sometimes I worry that I’m going to make a mistake when filing my taxes. Does anyone know how or where you would even submit an amended tax return if you needed to? Do you have to mail it in, or can you file online?
what is the status of my amended return
Can anyone explain what the difference between status and state is when I talk about the condition or situation of an object?
Here's what I got from Longman English Dictionary.
status: a situation at a particular time, especially in an argument, discussion etc.
state: the physical or mental condition that someone or something is in
For example, how do you interpret these two sentences:
What is the current status of this project?
What is the current state of this project?
A hotel room might have a status of standard, de-luxe or honeymoon-suite. That same room may have a state of being dishevelled or clean.
A project progresses through a series of predefined stages. Its status tells you where it is in that series. Its state might be in disarray or on target regardless of status.
In considering this I asked myself two questions: What is the status of X? What sort of state is X in?
In reality, I suspect there is considerable overlap in the usage of state and status.
In that context, status would refer to the progress of a project, e.g. in testing, in preliminary research, etc. State would refer more to the condition of a project, e.g. green-lighted, cancelled, on hold for financial analysis.
When referring to a specific object, you typically want to use state, e.g. cold, hot, liquid, solid (this refers to the object's physical state). The status of an object is rarely used or mentioned, unless it is something that moves or transforms, in which case it is used to mean distance or progress.
I find the systems engineering definition useful here. A system is in a certain "state" at a point in time when the system meets a pre-defined set of criterion, i.e. on shopping website, a user's shopping cart enters a different state when the customer adds an item to it.
A "status", in the context of states of a system, describes the transition into a state. For example, the user of our online shop may attempt to add an item to their cart. The transition into the state that describes the item being in the cart may be blocked if the status of the transition signals an error (i.e. the item is out of stock).
In systems engineering, these two words have very specific meanings. From the definitions above, it could also be inferred that a state exists (or does not exist) irrespective of time. A status, however, describes the outcome of an action at a particular point in time. The difference here, I think, holds true even outside the context of systems engineering.
In the context that you describe, the definitions above are still relevant. The state of the project maybe described as, "component A is complete but component B is not; the project is 60% complete overall". This description of the state of the project would be the same at any point in time given unchanged progress of components A and B and unchanged outside influences. The status of the project however would almost certainly change with time, likely with respect to a deadline.
STOHDTO (Six To One, Half-a-Dozen To the Other). In a technical manual, there may be a clear distinction between these terms, however in the English language these words are synonymous. In fact, Dictionary.Com uses the term "state" in the very definition of status (see #2), and vice versa (see #3).
The difference is really open to interpretation. Mine is below.
In my opinion, a status is one of a pre-defined set of conditions, for example, not ready, in progress, almost ready, and ready to use (see http://docs.webplatform.org/wiki/Property:State; ironically, WebPlatform.Org calls these "states", but I think they are more like "statuses"). I believe statuses should be arranged on a spectrum, and an object usually moves from one end of the spectrum to another, having exactly one status assigned.
States, on the other hand, are conditions that don't need to be arranged in any sort of order or on any spectrum. An object might possibly not have a state assigned. (Although I don't think it's possible to assign multiple states to an object. Usually people will refer to "the" state of [blank], not a state.)
More from Dictionary.com (emphasis mine):
State, condition, situation, status are terms for existing circumstances or surroundings. State is the general word, often with no concrete implications or material relationships: "the present state of affairs." Condition carries an implication of a relationship to causes and circumstances: "The conditions made flying impossible." Situation suggests an arrangement of circumstances, related to one another and to the character of a person: "He was master of the situation." Status carries official or legal implications; it suggests a complete picture of interrelated circumstances as having to do with rank, position, standing, a stage reached in progress, etc.: "The status of negotiations."