Amended 2010 - mail okay or must be IN by 4.15?

[Margaret CPA in OH]

I can't find in the instructions for 1040X but have a nagging suspicion that it must be received by IRS by 4.15. Anyone know for certain?

Yeah a last minute and he can carry to IRS. Grrrr...

[Lion EA]

I thought it was RECEIVED by for amendments. However, read something last year about postmark.

[Margaret CPA in OH]

Well, I think I will just tell him to be sure to take it to IRS. There is no change except to correct the cap loss carryover reducing it significantly. Corrected 1041 K-1 arrived this morning. We shall see what happens down the road. He actually does not recall the exact date it was filed and not likely the 15, sooooooo....

If a nastygram arrives, I will deal with it.

Thanks, Lion. I sort of kind of recalled 'received' being operative, too, but the instructions don't say that, at least not that I can find.

[MDCPA]

I believe, that since the amendment must be done as a paper return, that the date it is postmarked it is considered filed?

[Max W]

This is an exercise in wasted time and motion.

There is no change in the income (at least $50) and no change in the tax (at least $14)

so the amended return will just be recorded as a duplicate.

If there were an Increase in the loss, then you could make a case for filing just to show that it was recognized.

A number of years past, the IRS only accepted the amended return if it was received on time, but they lost out in tax court on that.

If it is walked into an IRS office, be sure of getting a Date Stamped copy. Can't tell you how many times the walked in copies are misplaced, lost, forgotten by people

who just don't care.