Once you e-file your tax return (assuming the IRS does not reject it), it is the same as if you dropped a paper tax return in the mailbox. It is gone, and out of your control.
Please do not file an amendment before allowing
sufficient time for the IRS to process your original tax return. Doing so could
cause confusion at the IRS and result in substantial delays for you.
Allow the IRS to
process your original return and issue any refund that was claimed on that
return. Only then should you file an amendment, paying back any excess refund
that you received or claiming any additional refund due to you as a result of
the amendment.
The IRS allows you
to file an amended return only to correct your filing status, to cure any
errors you make in claiming dependents, to increase or decrease the amount of
income you originally reported (such as including an omitted Form W-2 or Form
1099), and to add or eliminate any deduction or credit.
Amended returns cannot be e-filed. Your must
print, sign, and mail Form 1040X, along with a corrected copy of any affected
form or schedule.
If the original
return includes mathematical errors that affect your tax liability, you should
provide the IRS with sufficient time from the original filing date to fix the
error; generally, the IRS can detect and correct math errors on tax returns
within a reasonable amount of time. The IRS will notify you of any change it
makes to your tax return. If additional changes are still necessary after
receiving notice, only then should you amend the tax return.
