Will Filing an Amended Tax Return Extend the Statute of Limitations?

Many people fear that filing an amended tax return will cause the statute of limitations to be extended. In general, the filing of an amended tax return does not extend the statute of limitations on assessment.  If an amended return is received by the IRS within 60 days from when the assessment statute expiration date would otherwise expire, then the IRS is granted a period of 60 days from the received date to assess additional amounts of tax on that return. See IRC Section 6501(c)(7). For example, if an amended income tax return for the 2011 tax year was received on April 3, 2015, the IRS would have 60 days from April 3 to assess any additional tax due on that income tax return.


To claim a refund, Form 1040X must be filed generally no later than the date that is 3 years after the date the original return was filed or within 2 years after the date the tax was paid (whichever is later). Returns filed before the due date (without regard to extensions) are considered to be filed on the due date.

You can check the status of your Form 1040X (PDF) using the Where’s My Amended Return? (WMAR) online tool or the toll-free telephone number 866-464-2050 three weeks after you file your amended return. The WMAR tool allows you to track the status of amended returns for the current year and up to three prior years.
More information from the IRS on the topic of amending tax returns can be found here.