FEDERAL AND NEW YORK AMENDED RETURNS

1. FEDERAL AND NEW YORKAMENDED RETURNS PUB 4012 TAB 14 REF: 1040X INSTR 201X INSTR

2. OVERVIEW • AMEND A RETURN TO: • CORRECT AN ERROR • ADD NEW INFORMATION • PREPARER NEEDS: • TO KNOW THE TIMELIMIT FOR REFUNDS • TOUNDERSTAND THE PROCESS FOR • AMENDMENT AND SUBMISSION

3. COMMON REASONS TO AMEND • CHANGE IN STATUS OR DEPENDENTS • CHANGE IN INCOME OR WITHHOLDING • CHANGE IN DEDUCTIONS, ADJUSTMENTS OR CREDITS

4. AMENDING FEDERAL AND NEW YORK RETURNS IN TAXWISE • AMENDED RETURNS CANNOT BE EFILED • COUNSELOR MUST BE CERTIFIED • FOLLOW RULES FOR PAPER RETURN • ATTACH ALL SUPPORTING DOCUMENTS/ • TAXPAYER(S) TO SIGN AND MAIL

5. AMENDING FEDERAL AND NEW YORK RETURNS IN TAXWISE • AMEND FEDERAL AND NEW YORK RETURNS TOGEHER • MAKE CHANGES AS IF PREPARING THE ORIGINAL RETURN

6. AMENDING FEDERAL AND NEW YORK RETURNS IN TAXWISE • OPEN THE ORIGINAL RETURN TO BE AMENDED • SELECT 1040X ON 1040 INDIVIDUAL FORMS LIST AND OPEN • SELECT NY 201X ON 1040 INDIVIDUAL FORMS LIST AND OPEN

7. AMENDING FEDERAL AND NEW YORK RETURNS IN TAXWISE • FORMAT OF 1040X HAS CHANGED • 1 DATA COLUMN INSTEAD OF 3 • PROCESS IS THE SAME

8. NEW 1040X

9. AMENDED RETURNS • BEFORE MAKING ANY CHANGES • CHECK THE RED BOX NEAR THE TOP • OF PAGE 1 OF 1040X • CHECK THE RED BOX ON PAGE 1 • OF 201X

10. 1040X PAGE 1 CRITICAL STEP

11. IT PAGE 1 201X CRITICAL STEP

12. AMENDING FEDERAL AND NEW YORK RETURNS IN TAXWISE • ENTER CORRECTIONS ON ORIGINAL RETURNS • FOLLOW PROCESS USED IN PREPARING THE ORIGINAL RETURNS • TAXWISE WILL CARRY ENTRIES TO 1040X AND 201X

13. REQUIRED ENTRIES TO COMPLETE 1040X • EXPLAIN CHANGES ON LINE C, PAGE 1 OF 1040X, REFERENCING LINE NUMBER OF EACH CHANGE • LIST ALL DEPENDENTS ON LINE 31, PAGE 2 OF 1040X

14. EXPLAIN CHANGES ON 1040X, LINE C

15. ENTER ALL DEPENDENTS ON 1040X, LINE 31

16. REQUIRED ENTRIES TO COMPLETE 201X PAGE 5

17. ENTRIES ON 201X PAGE 5 IF BOX 83a CHECKED

18. FINISHING THE AMENDED RETURN • PRINT 2 COPIES OF THE AMENDED RETURN(S) • INCLUDE COPIES OF ALL FORMS ADDED OR CHANGED AND COPIES OF ALL SUPPORTING DOCUMENTS • NEW YORK INCOME DOCUMENTS

19. FINISHING THE AMENDED RETURN • AFTER QUALITY REVIEW, REVIEW RETURNS WITH TAXPAYER • TAXPAYER MUST SIGN AND MAIL ONE COPY OF THE AMENDED RETURN(S)

20. MAILING ADDRESSES (2008) • FEDERAL • NEW YORK

21. SUMMARY • UNDERSTAND WHY RETURN IS TO BE AMENDED • CHECK THE RED BOXES ON PAGE 1 OF 1040X AND IT201X • COMPLETE PAPER RETURN(S) • ATTACH SUPPORTING DOCUMENTS • TAXPAYER(S) TO SIGN AND MAIL

22. AMENDED RETURNS QUESTIONS? COMMENTS?