Another Example Of 20th Century Tax Compliance

Annette Nellen

One of the email alerts I received from the IRS recently was Tax Tip 2017-48, Helpful Tips to Keep in Mind When Amending Your Tax Return. I want to focus on tip #1 of the nine provided. Here it is:

“File using paper form. Use Form 1040X, Amended U.S. Individual Income Tax Return, to correct the tax return. Taxpayers can’t file amended returns electronically. They can obtain the form on IRS.gov/forms at any time. Mail the Form 1040X to the address listed in the form’s instructions.”

So, two questions:
1. Why can’t the IRS accept e-filed amended returns?
2. Why can’t we just log onto our taxpayer account at the IRS and fix the error?

I think this might change once the IRS rolls out its Future State system for taxpayers (and perhaps practitioners too) to use. We’ll see.

Annette Nellen, CPA, Esq., is a professor in and director of San Jose State University’s graduate tax program (MST), teaching courses in tax research, accounting methods, property transactions, state taxation, employment tax, ethics, tax policy, tax reform, and high technology tax issues.

Annette is the immediate past chair of the AICPA Individual Taxation Technical Resource Panel and a current member of the Executive Committee of the Tax Section of the California Bar. Annette is a regular contributor to the AICPA Tax Insider and Corporate Taxation Insider e-newsletters. She is the author of BNA Portfolio #533, Amortization of Intangibles.

Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform.

Prior to joining SJSU, Annette was with Ernst & Young and the IRS.

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