Correcting a Wrong Tax Form

[Updated Feb 6, 2024] 

If you make a mistake on your tax form or you file the wrong tax form, you must "amend" it. 

NOTE: A return is considered filed at the time you send it, whether e-filed, sent via USPS, or physically delivered, to the IRS for 1040-NR, or to the Oregon Department of Revenue for OR 40N. 

Submitting the wrong form.

IMPORTANT: If your status is nonresident alien and you are required to file a federal income tax return to report taxable income, you must file the following form for nonresident aliens: 1040-NR.

Turbo Tax does not produce nonresident federal tax forms (as of February 2024). 

If your status is nonresident alien and you use Turbo Tax or other software or online products and submit IRS forms 1040, you will have submitted the incorrect form and possibly received tax refunds or tax credits for which you are not eligible. You must file an amended return and repay any excess refund along with penalty and interest. 

You can correct the error yourself (and refund any money to the IRS that was paid to you in error) by filing an amended return.

Summary of process for nonresident aliens "amending" an incorrect filing 

To amending a return is to correct the filing of a wrong form or to correct information on the right form. If you are using a product like Sprintax, you can make corrections to what you previous entered into Sprintax and then download the updated versions of the return(s). 

Federal Forms:  

• You will fill out the correct federal form with the correct information.

• If you originally prepared a 1040-NR on Sprintax or another product that can produce the 1040-NR:

  • You can make the corrections in the tax app you used and downloaded a new PDF with the corrected information. 

• If you originally prepared 1040 (for residents), such as Turbo Tax:

  • You will need to create a 1040-NR using a tax app such as Sprintax.  

• You will write "amended" at top of the new form.

• You will use IRS Form 1040-X like a "cover page." 

• See below for more information.

Oregon Forms:

• You will fill out a corrected state form, OR-40-N, with the correct information. 

• You will check the "amended" box at the top of the first page.

• You will include a copy of the federal form if you also filed a federal amended return

• See below for more information.

Filing an amended federal return

• Complete the correct form (1040-NR) with the corrected information. 

• Complete the 1040X for amending a return (see instructions below).

• You do not need to resubmit any of the W-2s or 1042-S or 1099 forms unless you have received corrected copies which affect the calculations on the 1040-NR you are filing now.

Search for "Resident and nonresident aliens" at the online Instructions for Form 1040X - Amended U.S. Individual Income Tax Return for information specific to filing amended federal returns for nonresident aliens.

Instructions for Resident and nonresident aliens filing an amended return.

Use Form 1040X to amend Form 1040-NR or Form 1040-NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040-NR or vice versa.

• On Form 1040X, enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on page 1 of the form.

• Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040X.

• Enter in Part III the reason why you are filing Form 1040X.

• Complete a new or corrected 1040-NR (if your status is nonresident alien).

• Across the top of the revised 1040-NR return, write "Amended."

• Attach the revised or new return to the back of Form 1040X.

For more information, see Pub. 519, U.S. Tax Guide for Aliens.

If you are not enclosing a payment (a check or money order for any tax due), Form 1040-X and the corrected documents should be mailed to:

• Department of the Treasury

• Internal Revenue Service

• Austin, TX 73301-0215

• U.S.A.

If enclosing a payment (a check or money order for any tax due), Form 1040-X and the corrected documents should be mailed to:

• Internal Revenue Service

• P.O. Box 1303

• Charlotte, NC 28201-1303

• U.S.A.

Filing an amended Oregon Income Tax Return

See the instruction book for the specific Oregon Income Tax Return (40N, 40P or 40) for instructions on how to file an amended return. In the tax year 2023 instructions, the information about filing an amended state return is found on pages 8-9. In the PDF, search for "change my" or look in the table of contents on page 2. 

The short version is you:

• Complete (or revise) the Oregon form that you should have submitted and correct any mistakes or omissions that were on the original form. 

• Check the appropriate box in the section at the top of the first page to identify it as an amended return.

• On the last page, write an explanation of what lines are being corrected and what changes are being made on those lines.

• You will include a copy of your amended federal return if you have amended your federal return.

• Consult the instruction book linked above for further important information including how to calculate any change in tax due or refund due.

Responding to an Oregon Department of Revenue "Notice of Deficiency."

If you make errors (including failure to include needed necessary information) you may receive an ODR (Oregon Department of Revenue) "Notice of Deficiency" or "Notice of Adjustment."  If you disagree, can file a written appeal. 

• Submit a written appeal by USPS mail. Mail to the address given in the ODR notice. 

• The letter must be postmarked within 30 days of the date of the notice.

On your written objection, at the top of the first page, write “written objection.”

Next on the page include the following:

• Your full name as it appears on your SSN card

• Your social security number or account number (listed on top right section of page 1 of the ODR notice)

• The letter ID (also listed on top right section of page 1 of the ODR notice)

• The tax year of the return (for example for your 2022 return, write “tax year ending 12/31/2022”

• A phone number where they can reach you during the daytime

After that, include your written explanation of why you are appealing.

If there are many changes being made, you might want to include an amended return (see above) showing how it should have been submitted.