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WVGurl
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If I file a 1040X for a "Protective Claim" do I still need to include copies of my tax returns when I send the 1040X

The instructions for the SS-8 gave me info on how to complete the 1040X and the statement to add in Part III, but I wasn't sure I needed to include the original returns for the years I am filing an amended return for.
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3 Replies

If I file a 1040X for a "Protective Claim" do I still need to include copies of my tax returns when I send the 1040X

No. Follow the instructions for the text to put on Part III only. The 1040X alone is all that is called for.

Form 1040X is not a cover sheet. As per the instructions, Form 1040X becomes your new tax return.

Your amendment should include not all but only those Forms and Schedules that changed due to your amendment.

If I file a 1040X for a "Protective Claim" do I still need to include copies of my tax returns when I send the 1040X

An amended return is a complete copy of your tax return with the corrected or amended information (all forms and schedules) plus a form 1040-X that is basically a cover sheet that summarizes the changes.  If you don't send in the entire return, the IRS has nothing to validate the summary on the cover sheet.

WVGurl
New Member

If I file a 1040X for a "Protective Claim" do I still need to include copies of my tax returns when I send the 1040X

At this time there isn't a actual change to my return.   I filed an SS-8 to get a determination from the IRS regarding my employment status of contract vs employee.  The instructions for the SS-8 suggested filing the 1040X as a protective claim for refunds in the event the IRS makes the determination in my favor.  This protective claim will allow for me to file a request for refund of prior years payment of taxes that may go beyond the years allowed.
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