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Amending Income Tax Returns

To amend a previously-filed return, use the tax forms and instructions for the year you are amending. Get prior year forms and instructions at tax.utah.gov/forms.

See also Deadlines to Claim a Refund or Credit.

Note: You cannot use TAP to file amended returns.

Amend your return if you find an error on your Utah or federal return, or if your federal return is audited or adjusted by the IRS in a way that affects your Utah return. You must amend your Utah return within 90 days of the IRS’s final determination.

How to Amend a 2019 Return

  1. On the top of TC-40, page 1, on the “Amended Return” line, enter the code number from the list (below) that best describes your Reason for Amending.
  2. Enter the corrected figures on the return and/or schedules.
  3. Enter all other amounts as shown on your original return. If you received a refund on your original return, enter the amount of the previous refund on line 29 of your 2019 amended return. If you paid with the original return or made subsequent tax payments before filing the amended return, enter the total previous payments on line 37 of your 2019 amended return. Contributions on line 28 and my529 deposits from TC-40 page 3, Part 5 cannot be changed after the original return is filed.
  4. Submit the amended return with all schedules, including copies of those schedules that did not change from the original filing.
  5. Do not submit a copy of your original return with your amended return.
Code Reasons for Amending (codes to enter on return)
1 You filed an amended federal 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 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 from 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 the year you experienced the loss.
5 Other. Attach an explanation to your return.