tax return amendments

[han2114]

Hello,

I am currently a college student in Boston and about to graduate and am a California resident. I recently realized I forgot to file two W2 forms in 2020 and 2021 that are both from Massachusetts. I filed my tax return as a dependent with my family in 2020 and an individual one in 2021 in New York because I had a summer internship there. I was wondering how amending the tax returns would work for the two years given the state issue. Should I start with the 1040X form? What do I do about the different states? Thank you so much!!!

[NCperson]

in 2020, I hope what you mean is you filed your own tax return and checked the box that you CAN be claimed by someone else.

in 2021, did you check that same box?  if no, what circumstances changed to think you CAN not be claimed by someone else.  Just having a summer job doesn't do it.  note that whether your parents claimed you or not is immaterial to the question you are asked.  the question, CAN you be claimed, doesn't change based on your parents action.

before you begin amending, suggest getting that part straightneed out ..... 

you would have to file in each state where you earned income and then in CA (where you'll get a credit for taxes paid to other states)

Each year would have to be completed separately ; can't combine 2020 and 2021 in any way.

[han2114]

I’m confused sorry this is my first time dealing with taxes. In 2020 my parents filed a joint tax return and claimed me as a dependent - does that mean I didn’t file my own tax return? In 2021 they didn’t claim me as a dependent because my summer internship was in NY and I’d have to pay California taxes if I had filed with my parents. How would I proceed with taxes in Mass? Are there forms I need to fill out? Thank you!!

[VolvoGirl]

If you were claimed as a dependent on their return then NO you didn't file your own return unless you filled out a tax return and mailed it in or efiled it.  So do you need to file an original 2020 return?

You don't have to file if you only have W2 income under 12,400 (for 2020) but you can file to get back any withholding taken out in boxes 2 or 17.  But you don't get boxes 4 or 6 back.  If you got a 1099Misc or 1099NEC you have to file it as self employment income no matter how small the amount.

Filing requirements for a dependent

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

Be sure on your return you check the box that says you can be claimed on someone else’s return.  It's on the Standard Deduction line under your name and address.

To do a prior year return you have to buy the Desktop program here,

https://turbotax.intuit.com/personal-taxes/past-years-products/

You will need a full Windows or Mac to install it on.

If you have a simple return and want to file for free you can fill out the forms by hand.  Here are some basic forms.....

Here is the 2020 1040 return

https://www.irs.gov/pub/irs-prior/f1040--2020.pdf

or if you want bigger type use 1040SR for Seniors,

https://www.irs.gov/pub/irs-prior/f1040s--2020.pdf

2020 1040 Instructions

https://www.irs.gov/pub/irs-prior/i1040gi--2020.pdf

2020 EIC and Tax Tables

https://www.irs.gov/pub/irs-prior/i1040tt--2020.pdf

Schedules 1-3

https://www.irs.gov/pub/irs-prior/f1040s1--2020.pdf

https://www.irs.gov/pub/irs-prior/f1040s2--2020.pdf

https://www.irs.gov/pub/irs-prior/f1040s3--2020.pdf

Don’t forget your state.  And you will have to print and mail your returns.  So be sure to attach copies of your W2s and any 1099s that have withholding on them.  You have to mail federal and state in separate envelopes because they go to different places.  Get a tracking number from the post office when you mail them for proof of filing.

[NCperson]

for 2020,  

1) how much income is reflected on the W-2?  if it is under $12,400 you have no requirement to file a federal tax return. HOWEVER, if there are federal tax withholdings, the only way to get the money back is to file.  

you MUST check the box stating you CAN be claimed by others.  SInce you did not file yet, there is nothing to amend, you just have to file (if necessary)

2) you may have to file in CA regardless, depends on your income and the state rules for CA.  Also need to file in any state you worked in, subject to taht state's filing requirements.

for 2021, this appears to be more of a problem.  Even though you filed already, unless there is a good reason, (and avoiding state taxes is not a good reason) you still CAN be claimed by your parents (whether they did or not doesn't change whether they CAN; they have the option not to).  The federal return will need to be amended, adding the missing W-2 to the equation and then adjusting the filing status stating you CAN be claimed as a dependent, which would remove the $1400 Recovery Credit that probably appeared on Line 30 of your tax return.  

if might be worth you and your parents engaging a local tax specialist to review your and their 2021 tax return.  I wonder about whether there are educational tax credits that they are not realizing because they didn't claim you.  There are a number of things to adjust on your tax return; it just might be easier for someone to help y'all out locally.     The risk is the problems created already may get worse........