Some students have already filed their federal and state income tax returns, only to find that additional income reports for calendar year 2012 have arrived in the mail, either in the form of a W-2 or 1042-S. In such situations, an amended return needs to be filed. Here's how to do it.
To amend a federal return 1040NR EZ or 1040NR, obtain form 1040X and instructions either from the IRS website: http://www.irs.gov/pub/irs-pdf/f1040x.pdf or by visiting the ISSS.
Use Glacier Tax Prep to complete a new, corrected 1040NR EZ or 1040NR. Glacier Tax Prep provides a feature for adding a new W-2 or new 1042-S. Print the new tax form. Write the word "Amended" across the top of the new 1040NR EZ or 1040NR.
Enter your name, address and social security number on form 1040X and check the appropriate filing box. Do not enter any other information on page 1. Also, do not complete Parts I or II on page 2 of Form 1040X. Enter in Part III on page 2 the reason why you are filing Form 1040X and a brief explanation of the changes or corrections being made.
Be sure to sign and date the bottom of the 1040X. Attach the Part B federal copy of any new W-2 or 1042-S you are reporting. Attach the new 1040NR EZ or 1040NR behind the 1040X. Write the word "Amended" across the top of the new 1040NR EZ or 1040NR. Both the 1040X and amended 1040NR EZ or 1040NR should be sent to the same Austin, Texas address where you mailed your original 1040NR EZ or 1040NR, which is: Internal Revenue Service Center, Austin, TX 73301-0215 if you did not have to make a payment, or Internal Revenue Service Center, P.O. Box 1303 Charlotte, NC 28201-1303 U.S.A if you did have to make a payment.
If you also filed a New York State form IT 203, you will need to amend that form as well, but the procedure is different than it is for the federal forms. To amend NYS form IT 203, obtain form IT 203-X and instructions from the New York State Tax Department website: http://www.tax.ny.gov/pdf/current_forms/it/it203x_fill_in.pdf
or by visiting the ISSS. Complete the IT 203-X in the same way you filled out the original IT 203, but this time make all necessary changes or corrections on the new form. Be sure to sign at the bottom of page 5 in the section titled “Taxpayer(s) must sign here.”
Attach a copy of your IT-203B. Attach any 1042-S you are reporting. The IT 203-X and all attachments should be sent to: State Processing Center, PO Box 61000, Albany, New York 12261-0001, if no payment is included. Send the IT-203-X to State Processing Center, P.O Box 5555, Albany, New York 12212-5555 if a payment is included.
Remember to make all necessary adjustments to total income and taxes when completing the amended forms and keep copies of everything you send.
Last Updated: 2/4/13