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Level 3
posted Mar 5, 2024 9:11:38 PM

Any extra penalty for paying extra tax out of amending 2021 tax return ?

 I’m amending 2021 tax return due to missing 8606 form.

It results an extra income tax (due to pro-rata) so I owe the extra tax to Federal and state(CA).

In this case, is it just to send 1040x,1040,8606 and the amount I owe in 1040x(line20) for the federal and Schedule X (line 7)?

I’m wondering if there is extra penalty since the owed tax supposed to be paid till 04/15/2022 and now it is March, 2024

0 2 819
1 Best answer
Expert Alumni
Mar 6, 2024 5:46:20 AM

1. For Federal, you'll send Form 1040X, Form 8606, and a check for the amount shown on line 20 of form 1040X. Don't send the original 1040.

 

2. For State (CA), you'll send Form 540 Schedule X, Form 8606, and a check for the amount shown on line 7 of Form 540 Schedule X.

 

3. There'll be additional penalty for late payment and interest due for both Feeral and State. But you can pay them when you receive notices from the IRA and the State.

2 Replies
Expert Alumni
Mar 6, 2024 5:46:20 AM

1. For Federal, you'll send Form 1040X, Form 8606, and a check for the amount shown on line 20 of form 1040X. Don't send the original 1040.

 

2. For State (CA), you'll send Form 540 Schedule X, Form 8606, and a check for the amount shown on line 7 of Form 540 Schedule X.

 

3. There'll be additional penalty for late payment and interest due for both Feeral and State. But you can pay them when you receive notices from the IRA and the State.

Level 3
Mar 6, 2024 1:46:09 PM

Thanks for your answer.

For CA amend, Do I also need to sign 1040x for the attachment or just okay to attach it w/o sign ?