If you filed your Individual Income Tax Return (104), but later received additional information or found a mistake, you must file a corrected return using the Individual Amended Return (104X). The 104X can be filed electronically through Revenue Online, which will automatically pre-populate certain fields with information from your 104 form. Revenue Online is the preferred method for correcting your return. Be sure follow these tips to avoid processing delays:
- Submit supporting documentation. Every return you file (original or amended) is processed independently. Therefore, you must provide supporting schedules, certifications, or other documentation every time you submit a return - even when there is no change to the amount claimed on the original return. Documents can be submitted electronically using the E-Filer Attachment function on Revenue Online, with form DR 1778 or see instructions below if you are filing a paper amendment.
- Refer to the 104 Booklet for details about credits, subtractions, and general tax return information. Additional information can also be found in FYI Publications.
- Mark the correct box or select the amendment reason on Revenue Online. For example, if the amended return is carrying back a net operating loss, be sure to properly indicate this at the top of the amended form.
…if you want to file a paper 104X
- Download form 104X and be sure to use the correct form year. Each return is specific year-to-year according to the tax laws. Using the form for the wrong year will certainly cause a miscalculation of tax and may result in a bill.
- Send only form 104X and DO NOT include a copy of the original 104.
- Place the 104X form on the top of all paperwork in the envelope. The 104CR, 104PN and other supporting documents should be behind the 104X.