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I'm amending my 2015 taxes. I already amended my 2014 taxes. The changes to my 2014 taxes affect my 2015 income. Do I attach my 2014 1040x as a supporting document?

I amended my 2014 taxes last year and switched from itemized to standard deduction.  This made my 2014 state tax refund no longer taxable as income for 2015, since I did not deduct my state taxes as an itemized deduction on my 2014 taxes.

Now I am amending my 2015 taxes also to switch from itemized to standard deduction.  I remember a while back a CPA told me to always be sure and attach all possible evidence in support of changes when you are amending taxes.  

Does this mean I should submit my previously submitted 2014 form 1040x as evidence that I took the standard deduction, in support of the reduction of income due to no longer including my state tax refund in income for 2015?

I hope the question makes sense.

I was concerned that it would cause confusion and delays if I submitted a previously submitted 2014 1040x along with a new, 2015 1040x.  At the same time, I am also concerned about not submitting supporting documents and evidence for the change in income.

I am very worried about this and hope you can help me.  Thank you in advance for any help you can give.

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1 Best answer

Accepted Solutions
DDollar
Expert Alumni

I'm amending my 2015 taxes. I already amended my 2014 taxes. The changes to my 2014 taxes affect my 2015 income. Do I attach my 2014 1040x as a supporting document?

No.  Do not send them your 2014 return.  You are correct that it very well may cause confusion.  Simply explain that (at least part) of the reason you are amending is due to the changes from amending your 2014 return.  They already have a copy of it, if they want to look at it.  And if they want more information from you, they can, and will ask for it.  A person at the IRS has to go through everything you send.  Don't send "all possible evidence".  Send them the necessary supporting documentation.

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2 Replies
DDollar
Expert Alumni

I'm amending my 2015 taxes. I already amended my 2014 taxes. The changes to my 2014 taxes affect my 2015 income. Do I attach my 2014 1040x as a supporting document?

No.  Do not send them your 2014 return.  You are correct that it very well may cause confusion.  Simply explain that (at least part) of the reason you are amending is due to the changes from amending your 2014 return.  They already have a copy of it, if they want to look at it.  And if they want more information from you, they can, and will ask for it.  A person at the IRS has to go through everything you send.  Don't send "all possible evidence".  Send them the necessary supporting documentation.

I'm amending my 2015 taxes. I already amended my 2014 taxes. The changes to my 2014 taxes affect my 2015 income. Do I attach my 2014 1040x as a supporting document?

Wow, I can't thank you enough for this speedy and incredibly helpful response!  Ten stars for your wonderfully helpful and professional explanation!  I definitely won't attach my 2014 return; thank you again!

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