For tax years 2009 and forward, you can amend your return online at TaxExpress.
To amend a return for tax year 2008 or earlier, or if you do not want to amend online, use form TC-40 and the schedules and instructions from the tax year you are amending. See Previous Years' Forms & Publications to get these forms, or call 801-297-6700 (1-800-662-4335 ext. 6700 if outside the Salt Lake area) to have the forms mailed to you. Enter your reason for amending (see below) and complete your return with all the correct amounts as if you were filing originally. Attach a copy of your amended federal return, if applicable.
If you received a refund, enter the amount of the refund on line 29 of your amended return. If you made a previous payment(s), enter the amount of your payment(s) on line 37 of your amended return.
You must amend your return if:
Enter one of the following codes that best matches your reason for amending in the "Amended Return" box at the top of the form TC-40.
|Code||Reasons for Amending|
|1||You filed an amended return with the IRS. Attach a copy of your amended federal return, Form 1040X. (If amending for a net operating loss, do not use code 1, use code 4 – see below.)|
|2||You made an error on your original Utah return. Attach an explanation of the error.|
|3||Your federal return was changed by an IRS audit or adjustment and it affects your Utah return. Attach a copy of the IRS adjustment.|
|4||You had a net operating loss. Utah treats net operating losses the same as the federal return. If any part of your amended return is for a net operating loss carryback, use code 4 and complete a Utah return for each year you are amending. Attach a copy of your amended federal return, Form 1040X or 1045. Your documentation must clearly show in which year the loss was incurred.|
|5||Other. Attach an explanation to your return.|
Amended returns should be filed by the later of: