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Show Ho w to am end a Utah tax return because of an error i SALT LAKE CITY Sometimes taxpayers discover months or years after filing a tax return that an error has been made, and they need to amend, or correct, the return. You must file an amended Utah income tax return if you: amend your federal return or if your federal return is changed by the Internal Revenue Service and the adjustments result in a change to your income tax. are audited by the Internal Revenue Service. The amended Utah return must be filed within 90 days after the final IRS determination if the audit resulted in a change in your taxes due. discover an error on your return. The Tax Commission Com-mission computers normally catch arithmetic errors and automatically correct them and notify the taxpayer tax-payer of the change. However, if you discover an error and have not been notified by the Tax Commission Commis-sion of your error, you must file an amended return. Generally, an amended return must be tiled within three years after the due date of the original return (two years after the date an amended return was filed), or within two years after the date the tax was paid, whichever is later. To calculate whether the three-year limit has expired, ex-pired, the taxpayer should note that a return filed before the due date is considered filed on the date it was due. An amended return based on a net operating loss carryback or investment tax credit generally must be filed within three years after the due date of the return for the tax year of the operating loss or investment tax credit. To amend a previously filed return you need: (1) your completed Utah State Individual Income Tax return form (TC-40 long form, TC-40S short form, or TC-40NR nonresident form) for the tax year being amended; and, (2) a blank income tax return form for that same tax year (this may be obtained from the State Tax Commission). Using your previously filed return as a guide, complete com-plete the return down to the line number for 'total credits.' The information you then enter on the return should reflect all items AS CORRECTED. Also, be sure that you write "AMENDED across the top of the return and check the box marked AMENDED'(this box is not printed on returns prior to 1989). Please attach to your amended return any necessary supporting documentation related to the changes made on the return. Keep a copy of the amended return and accompanying schedule for your records. |