An amended return is a revised version of a previously filed tax return, submitted by a taxpayer to correct or update information. Individuals or businesses may file an amended return if they discover an error, omission, or change that affects their original submission.

Common reasons include reporting previously unclaimed income, correcting incorrect income figures, changing filing status, adjusting deductions or tax credits, or including overlooked forms or schedules.

Filing an amended return ensures that the taxpayer’s records are accurate and helps avoid penalties or interest charges from underreported taxes. It also provides an opportunity to claim a refund if the correction results in overpaid taxes.