The IRS recently announced that certain amended employment tax returns can now be electronically filed using the Modernized e-File (MeF) program. Historically, paper filing was the only option.  

Which Amended Returns Can Be E-Filed?

The following amended returns can be e-filed using the new program: 

• Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return 
• Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund 
• Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund 
• Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund 

MeF cannot be used to e-file Form 944-X, Adjusted Employer’s Annual Federal Tax Return or Claim for Refund, or Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund at this time. 

When is an Amended Return Needed?

An amended return is a form filed to make corrections to a tax return from a previous year. This could be a result of an error, omission or change to the information provided. An amendment must be filed within three years from the date of the previously submitted form.  

Amending Form 940

Employers can amend an IRS Form 940 from a previous year by using the previous year’s form to file the amended return. Below are the steps to amend the return:  

• Check the amended return box under Type of Return. 
• Update the form with the correct amounts. 
• Sign the form. 
• Include an explanation with your form about why the form is being amended. 
• Even if you include a payment, send your amended form to the designated location using the address for mailing forms without a payment. 

To learn more about e-filing employment tax forms, visit the IRS information page.

Here to Help

Our payroll pros take on the back-office tasks of accurately calculating and depositing your payroll taxes, as well as remitting your tax filings on time so you can concentrate on running your business. If an amendment is necessary, we will submit the amended employment tax returns.