Larry's Tax Law - The IRS Is Taking Going Digital to the Next Level - Electronic Filing of Amended U.S. Individual Income Tax Returns Will Be Available Soon

Sep 19, 2026

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The IRS announced that taxpayers will soon be able to electronically file Form 1040-X, the Amended U.S. Individual Income Tax Return, moving digital filing to a new level. Background explains that most taxpayers already e-file Form 1040, while millions of amended returns are submitted annually. Current rules allow e-filing for certain forms but not for Form 1040-X; the forthcoming change is expected this summer.

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Background

News Release 2020-107

Practice Alerts and Scope

Conclusion

Larry's Tax Law The IRS Is Taking Going Digital to the Next Level-Electronic Filing of Amended U.S. Individual Income Tax Returns Will Be Available Soon 06.02.20 In News Release 2020-107, issued Thursday, May 28, 2020, the IRS announced that taxpayers will soon be able to electronically file Form 1040-X, Amended U.S. Individual Income Tax Return. This is welcome news for taxpayers and tax practitioners! Background According to the IRS, more than 90 percent of individual taxpayers electronically file their U.S. Federal Income Tax Returns (Form 1040) each year. Likewise, approximately three million amended U.S. Federal Income Tax Returns (Form 1040-X) are filed each year. Currently, a large number of tax forms may be filed electronically, including U.S. Federal Income Tax Forms 1040, 1065, 1120 and 1120S. Additionally, taxpayers may electronically amend U.S. Federal Income Tax Forms 1065, 1120 and 1120S. They may not, however, amend U.S. Federal Income Tax Form 1040 (Form 1040-X) electronically. Despite repeated pleas by tax practitioners for the ability to file Form 1040-X electronically, the IRS has not been able to accommodate practitioners. That is about to change! News Release 2020-107 As noted above, the IRS announced last week that taxpayers will soon be able to file Form 1040-X electronically. While the IRS has not yet announced a specific release date, it expects the electronic filing option for Form 1040-X will be available sometime this summer. Practice Alert: The option to file Form 1040-X electronically will only apply to U.S. Federal Form 1040 and U.S. Federal Form 1040-SR for tax years 2019 forward. The option will not be available (at least initially) foramending any of the other forms in the U.S. Federal Form 1040 series, including 1040-A, 1040EZ, 1040-NR © 2026 Foster Garvey PC. All Rights Reserved. and 1040-NR EZ. Consequently: Taxpayers will continue filing paper forms to amend U.S. Federal Forms 1040 and 1040-SR for tax years prior to 2019; and Taxpayers will continue filing paper forms to amend all U.S. Federal 1040 Forms other than Form 1040 and 1040-SR. Practice Alert: Taxpayers may continue filing paper versions of U.S. Federal Form 1040-X. Practice Alert: According to the IRS, the electronic filing option will be viable for "available tax software products. " What this means in practice is yet to be determined. Conclusion Taxpayers will finally be able to electronically file U.S. Form 1040-X. This is welcome news! Posted in Federal Law, Internal Revenue Service, IRS Tagged as electronic filing, federal income tax, federal tax forms, Form 1040-X, Internal Revenue Service, IRS, tax practitioner, tax software products, Taxpayer Authored by Larry J. Brant Principal|Portland [503.553.3114 larry.brant@foster.com](503.553.3114 larry.brant@foster.com)[ ](503.553.3114 larry.brant@foster.com)[Peter A. Evalds](Peter A. Evalds) Staff Attorney|Portland [503.553.3104 peter.evalds@foster.com](503.553.3104 peter.evalds@foster.com) © 2026 Foster Garvey PC. All Rights Reserved.

FAQs

What change did the IRS announce regarding Form 1040-X?

Taxpayers will soon be able to electronically file Form 1040-X, Amended U.S. Individual Income Tax Return.

When is the electronic filing option for Form 1040-X expected to be available?

The IRS has not set a specific release date, but it expects the option to be available sometime this summer.

Which tax years and forms will the electronic option apply to at first?

It will apply to U.S. Federal Form 1040 and Form 1040-SR for tax years 2019 forward, and it will not be available initially for amending other forms in the Form 1040 series.

Sep 19, 2026

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