Sorry for long background info, trying to provide input. Initial background: We filed 2018 tax forms by mail. We included f8962, but did not submit Schedule 2, which resulted in f1040 line 11 being -0-. The other mistake was that on Schedule 3, nonrefundable credits, we did fill line 51, $457.60, but failed to add amounts on line 55, blank. This resulted in f1040, line 12 being -0-. Our overpayment refund for 2018 was $2,697.14 which we received as check in late 2018.
From early 2019 to Feb. 2020 , we received notices from Healthcare Marketplace that we didn't file f8962 for tax year 2018. We phoned Healthcare Marketplace and the rep told us to ignore the notices. We continued to get them. That is when I looked over our forms again and noticed we failed to file Schedule 2. In Feb. 2020, I submitted f1040-X with Schedule 2, line 46, $457.60 and f1040-X line 6, table; APTC $457.60.
In early Sep. 2020 we received IRS notice CP22A that we owed $486.40, and increase in tax for 2018, and in early Oct. 2020 IRS notice CP49 stated "we applied $478.66 of your 2019 overpayment ($1,246.08) to an unpaid balance. Your 2019 refund due: $780.85". We received the 2019 overpayment check $780.85 in late Oct. 2020.
I looked over tax forms again and found a second mistake as mentioned above, where we should have entered $457.60 on f1040 line 12, but instead entered -0-. F1040 line 11 and line 12 subtracted, cancels each other out, -0-.
We filed a second f1040-X with the correction on line 7, $457.60. I have written the IRS four times over the past 1 1/2 years and they still say they found nothing wrong, that they were correct to apply the offset from 2019 to pay off the balance from 2018, and failing to mention or acknowledge the second f1040-X. I'm assuming that it was filled out incorrectly or that they didn't receive it.
So, I am submitting a final f1040-X for tax year 2018. I understand that it is possible that the filing period has expired, but the IRS has been very, very slow to respond to my re-sent copies (mailed four times), and there is no way that I can contact them on the phone as they are understaffed.
Line 7A. original amount -0- 7B. net change 457.60, line 7C. correct amount 457.60
I need help with f1040-X (revision Jan. 2020) line 16, total amount paid, and line 18, overpayment. Payments Fed Inc Tax Withheld, total payments $2,697.14.
I don't know what I should enter in line 16 and line 18. All that I know is that line 21 should be $457.60.
P.S. The latest notice we've received was from IRS Austin, TX, dated March 22, 2022. It includes a voucher with barcode to use for inquiries to be mailed to Austin, TX. I don't know if this is where I should send the final f1040-X to, or to the official address that's listed in the back of the Instructions for f1040-X, Fresno, CA? Thank you for your time and any help given. Edited to say, 1040-x instructions state: In response to a notice you received from the IRS THEN mail Form 1040-X and attachments to: The address shown in the notice
P.S.S. Does anyone know if TurboTax supports amended tax year 2018? If it does, I will be happy to pay for a subscription.
