Individual Income Tax -
Amended Returns

  1. How do I amend my Wisconsin income tax return?
  2. How long do I have to amend my Wisconsin income tax return to request a refund?
  3. The Internal Revenue Service (IRS) has adjusted my federal income tax return. What should I do for Wisconsin?
  4. What documentation do I need to submit with my amended Wisconsin income tax return?
  5. If I submit documentation with my amended Wisconsin income tax return, will this expedite the processing of my amended return?
  6. Should I submit a complete copy of my original and amended federal income tax returns and my original Wisconsin income tax return with my amended Wisconsin income tax return?
  7. I am amending my Wisconsin income tax return to increase/reduce my income. Are there any other changes that I need to make on my amended return?
  8. I am amending my Wisconsin income tax return to report additional income. Should I pay the additional tax with the amended return?
  9. I am filing an amended return and expect a refund. Will I receive interest on the tax refunded to me?
  10. Can I electronically file my Form 1X (Amended Return) or my amended Form 1NPR (Nonresident and Part-Year Resident Income Tax Return)?

  1. How do I amend my Wisconsin income tax return?

    You must file the correct form to amend your Wisconsin income tax return. Full-year residents of Wisconsin should use the Wisconsin Form 1X for the year being amended. Nonresidents and part-year residents should file a Form 1NPR for the year being amended and check the amended box at the top-left of the Form 1NPR.

Attach a copy of the forms or schedules being revised along with a copy of the original version of those forms or schedules. For examples, see the answer to Question 4.

  1. How long do I have to amend my Wisconsin income tax return to request a refund?

    You have 4 years from the original due date of your Wisconsin income tax return to file an amended Wisconsin income tax return requesting a refund.

  2. The Internal Revenue Service (IRS) has adjusted my federal income tax return. What should I do for Wisconsin?

    If the IRS adjusts your federal income and that changes your Wisconsin income (which it will in most cases), a credit, or a net operating loss or capital loss carried forward, the law requires you to report the adjustments to Wisconsin within 90 days of the adjustments becoming final. The adjustments must be reported on an amended Wisconsin income tax return. If you do not amend your Wisconsin return, we will adjust your original return when we receive information about the federal adjustments from the IRS. Since interest is charged on the additional tax due from the due date of the return to the date paid, this will result in you having to pay an extra amount of interest.

  3. What documentation do I need to submit with my amended Wisconsin income tax return?

    You should generally submit documents that pertain to the item(s) being adjusted.

    Following is the documentation required in some specific situations:

    • If you are amending your return to claim additional rental expenses, you should submit the original and amended federal Forms 1040, Schedules E, and any other forms or schedules that need to be changed.

    • If you are amending your return to correct the amount of income/loss reported for a partnership, tax-option (S) corporation, or estate, you should submit copies of the original and amended Schedules K-1 as well as the original and amended federal Forms 1040 and Schedules E.

    • If you are amending your return to claim a subtraction for a state tax-exempt pension, you should include a copy of the correspondence that you received from the payer of the pension to verify when you were a member of the qualifying retirement system. You should also send copies of your original Wisconsin Form 1 or Form 1A, your federal Form 1040 or Form 1040A, and a copy of the Form 1099-R that you received from the retirement system.

    • If you are amending your return because the IRS adjusted your federal income tax return, you must send a complete copy of the federal adjustment notice. Include all calculations and explanations.

  4. If I submit documentation with my amended Wisconsin income tax return, will this expedite the processing of my amended return?

    Amended returns are reviewed and some are selected for audit. However, if documents are submitted with the amended return to verify the adjustment(s) made, there is a smaller chance that the amended return will be selected for audit.

  5. Should I submit a complete copy of my original and amended federal income tax returns and my original Wisconsin income tax return with my amended Wisconsin income tax return?

    It would be helpful if you attached a complete copy of your original Wisconsin income tax return and your original and amended federal income tax returns in these situations:

    • If you are filing an amended income tax return close to the 4-year deadline, or
    • If you are filing an amended income tax return soon after filing an original paper return.

    Otherwise, you should submit only the amended forms or schedules and the original forms or schedules that have been changed.

  6. I am amending my Wisconsin income tax return to increase/reduce my income. Are there any other changes that I need to make on my amended return?

    If you claimed the itemized deduction credit, you should recompute the credit to see if the income changes affect the limitations for medical expenses, miscellaneous itemized deductions, and the standard deduction. For taxable years beginning before January 1, 2008, an adjustment to income could also change the amount of your taxable social security benefits. In addition, changes in your income could affect the allowable amount of homestead credit, farmland preservation credit (from Schedule FC), married couple credit, working families tax credit, and the earned income credit.

  7. I am amending my Wisconsin income tax return to report additional income. Should I pay the additional tax with the amended return?

    You should pay the tax. You also owe interest at the rate of 12% per year from the original due date of the return being amended to the date of payment. You should also consider whether any underpayment interest is due. If you do not pay the full amount due with your amended return, we will send you a Notice of Amount Due with interest computed to the due date of the notice. Paying the full amount due (tax and interest) with your amended return will save you money.

  8. I am filing an amended return and expect a refund. Will I receive interest on the tax refunded to me?

    Interest will be paid to you on your income tax overpayment (unless your refund is issued within 90 days of the later of the due date of your return or date filed). If paid, interest is computed at the rate of 3% per year from the original due date of the return to the date on the refund check. No interest may be allowed on any:

    • refund issued within the later of 90 days of the due date of your return or the date filed,
    • homestead credit refund,
    • farmland preservation credit refund, if credit claimed on Schedule FC,
    • or farmland tax relief credit refund.

  9. Can I electronically file my Form 1X (Amended Return) or my amended Form 1NPR (Nonresident and Part-Year Resident Income Tax Return?

    Yes. You can electronically file Form 1X for 2009 and later years and an amended Form 1NPR for 2010 and later years using the department's Wisconsin e-file application.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email: DORIncome@revenue.wi.gov

Page last updated December 27, 2013