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Cómo presentar una declaración de impuestos enmendada al IRS

Written by a TurboTax Expert • Reviewed by Miguel Burgos, CPAUpdated for Tax Year 2023 • December 27, 2023 1:13 PM
OVERVIEW

¿Cometiste un error en tu declaración de impuestos o te diste cuenta que olvidaste reclamar una gran deducción o crédito tributario? Puedes presentar una declaración de impuestos enmendada para hacer la corrección. Presentar una declaración de impuestos enmendada al IRS (Servicio de Impuestos Interno según sus siglas en inglés) es un proceso sencillo. Este artículo incluye instrucciones paso por paso sobre cuándo y cómo enmendar tu declaración de impuestos utilizando el Formulario 1040-X.

 

 

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Puntos clave

  • Si presentaste una declaración con información incompleta o incorrecta, puedes enmendar tu declaración de impuestos utilizando el Formulario 1040-X.
  • No utilices el Formulario 1040-X para reportar errores clericales, los cuales el IRS va a corregir. Utilízalo para reportar cambios importantes, como corregir tu estado civil para propósitos de impuestos, añadir o remover un dependiente, reclamar deducciones o créditos de impuestos que se te escaparon, o añadir ingreso tributable del cual te olvidaste.
  • Típicamente debes presentar una declaración enmendada dentro de tres años a partir de la fecha límite de declaración, o dos años desde que pagaste el impuesto debido para ese año, si esa fecha es más tarde.

Corregir tus impuestos                                                                                      

Los errores suceden, incluso en las declaraciones de impuestos. Por esa razón el IRS (Servicio de Impuestos Internos según sus siglas en inglés) les permite a los contribuyentes corregir sus declaraciones de impuestos si descubren un error en una declaración que ya ha sido presentada. Aquí encontrarás lo que necesitas saber sobre presentar una declaración de impuestos enmendada.

Cuándo presentar una declaración de impuestos enmendada

Hay ocasiones en las que debes enmendar tu declaración de impuestos y otras en las que no. Estas son algunas situaciones comunes que requieren que enmiendes tu declaración de impuestos:

  • Te percatas que se te escapó reclamar una deducción o crédito tributario.
  • Reclamaste accidentalmente un estado civil tributario equivocado.
  • Necesitas añadir o remover un dependiente.
  • Olvidaste reportar ingreso tributable en tu declaración de impuestos.
  • Te das cuenta que reclamaste un gasto, deducción o crédito tributario para el cual no calificabas para reclamarlo.

Usualmente no tienes que presentar una declaración de impuestos enmendada si descubres en error matemático o clerical en una declaración de impuestos presentada recientemente. El IRS usualmente corrige estos errores por su cuenta y, si es necesario, te envía una factura por la cantidad adicional a deber o un reembolso si el error fue a tu favor.

Antes de presentar una declaración de impuestos enmendada, asegúrate que el IRS ya haya procesado la declaración de impuestos que necesitas enmendar. De esa forma, te puedes asegurar que el IRS no confunda la declaración de impuestos original con la enmendada. Si ya recibiste tu reembolso, entonces ya el IRS ha procesado tu declaración de impuestos.

Solo ten presente que el IRS limita la cantidad de tiempo que tienes para presentar una declaración de impuestos enmendada para obtener un reembolso a:

  • Dentro de tres años de la fecha límite original, o
  • Dentro de dos años de haber pagado el impuesto a deber para ese año, si esto sucede más tarde.

Si estás fuera de este periodo de tiempo, no puedes enmendar tu declaración de impuestos para reclamar un reembolso.

Cómo presentar una declaración de impuestos enmendada

El proceso de presentar una declaración de impuestos es bastante sencillo. Encuentra aquí una guía paso a paso.

Paso 1: Reúne tus documentos

Reúne tu declaración original y todos los documentos nuevos necesarios para preparar tu declaración de impuestos enmendada.

Si necesitas corregir el ingreso que reportaste en tu declaración, puede que tengas un W-2 o Formulario 1099 nuevo o corregido. Si se te escapó reclamar una deducción o crédito tributario, necesitarás la documentación que apoya esa nueva deducción que estas reclamando, como recibos de una donación caritativa, un Formulario 1098 Estado de Intereses Hipotecarios nuevo o corregido, o un Formulario 1098-T para reclamar un crédito educativo.

Si inicialmente presentaste tu declaración utilizando TurboTax, puedes acceder tu declaración de impuestos en línea o imprimir una copia accediendo tu cuenta en línea de TurboTax, o imprimiendo un PDF de tu declaración de la copia que guardaste en tu computadora.

Si no utilizaste TurboTax y no puedes encontrar una copia de tu declaración de impuestos, puedes solicitar una copia de tu transcripción de impuestos utilizando el Servicio de Ordenar Transcripción en IRS.gov. Tu transcripción muestra la mayoría de las líneas de tu declaración de impuestos, incluyendo ingresos, deducciones, créditos, y pagos de impuestos.

Nota de TurboTax:

Cuando presentas una declaración enmendada, debes incluir cualquier documento nuevo necesario para respaldar los cambios, como pudieran ser  un Formulario W-2 nuevo o enmendado, o un Formulario 1099 para reportar algún ingreso adicional, Formulario 1098 Estado de Intereses Hipotecarios nuevo o enmendado, o un Formulario 1098-T para reclamar un crédito educativo.

 

Paso 2: Consigue los formularios indicados

El formulario del IRS para enmendar una declaración de impuestos es el Formulario 1040-X. También necesitarás cualquier forma que se vea afectada por los cambios. Por ejemplo, si cambias tus deducciones detalladas, también necesitarás una copia del Anexo A para ese año tributario. Para enmendar tu declaración de impuestos para añadir ingresos de intereses o dividendos, necesitarás una copia de tu Anexo B. Cambios a los ingresos y gastos de una profesión o negocio, requerirán un Anexo C y Anexo SE. Un cambio a tus ganancias y pérdidas de capital requerirán el Formulario 8949 y el Anexo D, y así continúa.

También puedes preparar tu declaración de impuestos enmendada en TurboTax. Para hacer esto, necesitarás la versión de TurboTax que aplique al año que necesites enmendar. Por ejemplo, si necesitas enmendar tu declaración de impuestos del 2020, necesitas utilizar la versión 2020 de TurboTax.

Si preparaste la declaración original utilizando TurboTax, accede tu cuenta, abre la declaración que ya presentaste, y presiona en el enlace para enmendar tu declaración. De ahí en adelante, el software te guiará por el proceso de presentar tu declaración enmendada.

Si no utilizaste TurboTax para presentar tu declaración de impuestos, puedes utilizar TurboTax para preparar la enmienda. Sin embargo, primero tendrás que entrar la información a TurboTax para igualar la declaración que presentaste inicialmente, luego comienza el proceso de enmendarlo.

Paso 3: Completa un Formulario 1040-X

El Formulario 1040-X contiene tres columnas:

  • Columna A. Esta columna muestra los números reportados previamente en tu declaración de impuestos. Utiliza la copia de tu declaración de impuestos que conseguiste en el paso 1 para completar esta columna.
  • Columna B. Esta columna muestra como las cantidades en tu declaración original deben aumentar o disminuir. Por ejemplo, si estás enmendando tu Ingreso Bruto para incluir $50 de ingreso por intereses que no reportaste en tu declaración original, entrarás $50 en la línea 1, columna B.
  • Columna C. Esta columna muestra la cantidad correcta. Solo suma las cantidades de la columna A y columna B, y entra el resultado aquí.

En la Parte III del Formulario 1040-X, necesitarás proveer una explicación clara sobre tus razones para presentar una declaración enmendada.

Cuando utilizas TurboTax para preparar tu declaración enmendada, no necesitas saber todos los detalles. Una vez indicas que estás preparando una declaración enmendada, el software te ayudará a llenar el Formulario 1040-X y cualquiera de los formularios adicionales mientras haces los cambios en tus ingresos y deducciones.

Paso 4: Presenta tu declaración enmendada

Comenzando en el año tributario 2019, puedes presentar electrónicamente delcaraciones de impuestos enmendadas. Si utilizaste TurboTax para preparar tu Formulario 1040-X, sigue las instrucciones del software para presentar electrónicamente tu enmienda.

Para enmendar una declaración del 2018 o anterior, tendrás que imprimir el Formulario 1040-X y cualquier otro formulario que estés enmendando. Adjunta cualquier documentación de apoyo como:

  • Cualquier W-2 o formularios 1099 nuevos o corregidos
  • Otros formularios o anexos que cambiaron, como Anexo A si cambiaste tus deducciones detalladas
  • Tu notificación CP2000 si estás enmendando tu declaración de impuestos debido a una notificación que recibiste del IRS.

Envía por correo todos los formularios y documentos a la dirección provista en las instrucciones.

En el caso de que tu enmienda resulte en una factura de impuestos por una cantidad mayor, debes incluir el pago de impuestos adicionales con la declaración.  Para una declaración enmendada presentada electrónicamente, puedes hacer el pago a través de TurboTax. De lo contrario, puedes enviar el cheque por correo. Al hacer el pago, puedes minimizar la cantidad de intereses y multas que debas.

Ten presente que si presentas una declaración de impuestos en papel en vez de electrónicamente, al IRS le puede tomar de ocho a doce semanas para procesar la enmienda. Puedes verificar el estado de tu declaración enmendada utilizando el servicio del IRS ¿Dónde está mi declaración enmendada? Espera alrededor de tres semanas a partir del día que enviaste tu declaración por correo para que aparezca en el sistema del IRS.

Si enmiendas tu declaración de impuestos federal, es probable que también tengas que enmendar tu declaración de impuestos estatal. Cada estado tiene su propia forma de enmendar una declaración de impuestos. TurboTax seleccionará los formularios correctos por ti cuando prepares tu declaración enmendada federal y proveerá instrucciones para enviar por correo las formas a tu departamento de ingresos internos estatal.

Recuerda, si debes mucho en impuestos o recibes un gran reembolso, puede que quieras cambiar tu retención de impuestos. Puedes utilizar gratis la Calculadora de Retención de TurboTax para estimar tu retención de impuestos, luego completa un Formulario W-4 nuevo y entrégalo al departamento de recursos humanos o nómina de tu empleador.

Con TurboTax Live Full Service, un experto bilingüe local elegido según tu situación en particular se ocupará de tus impuestos por ti de principio a fin. O bien, obtén ayuda y asesoramiento ilimitados de expertos en impuestos bilingües mientras preparas tu declaración con TurboTax Live Assisted.

Y, si quieres preparar y presentar los impuestos por ti mismo, puedes tener la certeza de que lo harás bien con TurboTax en español , ya que te guiaremos paso a paso. Independientemente de la forma en que realices la presentación, garantizamos un 100 % de precisión y el máximo reembolso correspondiente.

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Presentación gratuita de declaraciones simples con el Formulario 1040 (sin anexos, excepto para el Crédito Tributario por Ingreso del Trabajo, el Crédito Tributario por Hijos y los intereses de préstamos estudiantiles). El 37 % de los contribuyentes califica.

The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on taxes, your investments, the law, or any other business and professional matters that affect you and/or your business.

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  • 1099-NEC Snap and Autofill: Available in TurboTax Premium (formerly Self-Employed) and TurboTax Live Assisted Premium (formerly Self-Employed). Available in mobile app only. Feature available within Schedule C tax form for TurboTax filers with 1099-NEC income.

  • Year-Round Tax Estimator: Available in TurboTax Premium (formerly Self-Employed) and TurboTax Live Assisted Premium (formerly Self-Employed). This product feature is only available after you finish and file in a self-employed TurboTax product.

  • **Refer a Friend: Rewards good for up to 20 friends, or $500 - see official terms and conditions for more details.

  • Refer your Expert (Intuit’s own experts): Rewards good for up to 20 referrals, or $500 - see official terms and conditions for more details.

  • Refer your Expert (TurboTax Verified Independent Pro): Rewards good for up to 20 referrals, or $500 - see official terms and conditions for more details.

  • Average Refund Amount: Sum of $3140 is the average refund American taxpayers received based upon IRS data date ending 2/17/23 and may not reflect actual refund amount received.

  • Average Deduction Amount: Based on the average amount of deductions/expenses found by TurboTax Self Employed customers who filed expenses on Schedule C in Tax Year 2022 and may not reflect actual deductions found.

  • More self-employed deductions based on the median amount of expenses found by TurboTax Premium (formerly Self Employed) customers who synced accounts, imported and categorized transactions compared to manual entry. Individual results may vary.

  • TurboTax Online Business Products: For TurboTax Live Assisted Business and TurboTax Full Service Business, we currently don’t support the following tax situations: C-Corps (Form 1120-C), Trust/Estates (Form 1041), Multiple state filings, Tax Exempt Entities/Non-Profits, Entities electing to be treated as a C-Corp, Schedule C Sole proprietorship, Payroll, Sales tax, Quarterly filings, and Foreign Income. TurboTax Live Assisted Business is currently available only in AK, AZ, CA, CO, CT, DE, FL, GA, IL, KS, MA, MD, ME, MI, MN, MO, NC, NJ, NV, NY, OH, PA, RI, SD, TN, TX, UT, VA, WA, WV and WY.

  • Audit Defense: Audit Defense is a third-party add-on service provided, for a fee, by TaxResources, Inc., dba Tax Audit. See Membership Agreements at https://turbotax.intuit.com/corp/softwarelicense/ for service terms and conditions. 

TURBOTAX DESKTOP GUARANTEES

TurboTax Desktop Individual Returns:

  • 100% Accurate Calculations Guarantee – Individual Returns: If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we’ll pay you the penalty and interest. Excludes payment plans. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Maximum Refund Guarantee / Maximum Tax Savings Guarantee - or Your Money Back – Individual Returns: If you get a larger refund or smaller tax due from another tax preparation method by filing an amended return, we'll refund the applicable TurboTax federal and/or state software license purchase price you paid. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Audit Support Guarantee – Individual Returns: If you receive an audit letter from the IRS or State Department of Revenue based on your 2024 TurboTax individual tax return, we will provide one-on-one question-and-answer support with a tax professional, if requested through our Audit Support Center, for audited individual returns filed with TurboTax Desktop for the current 2024 tax year and, for individual, non-business returns, for the past two tax years (2022, 2023). Audit support is informational only. We will not represent you before the IRS or state tax authority or provide legal advice. If we are not able to connect you to one of our tax professionals, we will refund the applicable TurboTax federal and/or state license purchase price you paid. This guarantee is good for the lifetime of your personal, individual tax return, which Intuit defines as seven years from the date you filed it with TurboTax Desktop. Excludes TurboTax Desktop Business returns. Additional terms and limitations apply. See License Agreement for details.

  • Satisfaction Guarantee/ 60-Day Money Back Guarantee: If you're not completely satisfied with TurboTax Desktop software, go to refundrequest.intuit.com within 60 days of purchase and follow the process listed to submit a refund request. You must return this product using your license code or order number and dated receipt. Desktop add-on products and services purchased are non-refundable.

TurboTax Desktop Business Returns:

  • 100% Accurate Calculations Guarantee – Business Returns: If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we’ll pay you the penalty and interest. Excludes payment plans. You are responsible for paying any additional tax liability you may owe. Additional terms and limitations apply. See License Agreement for details.

  • Maximum Tax Savings Guarantee - Business Returns: If you get a smaller tax due (or larger business tax refund) from another tax preparation method using the same data, TurboTax will refund the applicable TurboTax Business Desktop license purchase price you paid. Additional terms and limitations apply. See License Agreement for details.

  • Satisfaction Guarantee/ 60-Day Money Back Guarantee: If you're not completely satisfied with TurboTax Desktop software, go to refundrequest.intuit.com within 60 days of purchase and follow the process listed to submit a refund request. You must return this product using your license code or order number and dated receipt. Desktop add-on products and services purchased are non-refundable.

TURBOTAX DESKTOP DISCLAIMERS

  • Installation Requirements: Product download, installation and activation requires an Intuit Account and internet connection. Product limited to one account per license code. You must accept the TurboTax License Agreement to use this product. Not for use by paid preparers.

  • TurboTax Desktop Products: Price includes tax preparation and printing of federal tax returns and free federal e-file of up to 5 federal tax returns. Additional fees apply for e-filing state returns. E-file fees may not apply in certain states, check here for details. Savings and price comparison based on anticipated price increase. Software updates and optional online features require internet connection. Desktop add-on products and services purchased are non-refundable.

  • Fastest Refund Possible: Get your tax refund from the IRS as fast as possible by e-filing and choosing to receive your refund by direct deposit. Tax refund time frames will vary. The IRS issues more than 9 out of 10 refunds in less than 21 days.

  • Average Refund Amount: $3,207 is the average refund amount American taxpayers received in the 2024 filing season based upon IRS data as of February 16, 2024 and may not reflect actual refund amount received.

  • TurboTax Technical Support: Customer service and technical support hours and options vary by time of year.

  • Deduct From Your Federal Refund: Individual taxes only. Subject to eligibility requirements. Additional terms apply. A $40 Refund Processing Service fee applies to this payment. method. Prices are subject to change without notice.

  • Data Import: Imports financial data from participating companies; Requires Intuit Account. Quicken and QuickBooks import not available with TurboTax installed on a Mac. Imports from Quicken (2022 and higher) and QuickBooks Desktop (2023 and higher); both Windows only. Quicken import not available for TurboTax Desktop Business. Quicken products provided by Quicken Inc., Quicken import subject to change.

  • Live Tax Advice: Access to tax experts to obtain answers to tax questions and to assist with tax year 2024 return(s) prepared with TurboTax Desktop software. Additional fees apply. Must be purchased and used by October 31, 2025. Excludes TurboTax Desktop Business. See License Agreement for details.

  • Audit Defense: Audit Defense is a third-party add-on service provided, for a fee, by TaxResources, Inc., dba Tax Audit. See Membership Agreements at https://turbotax.intuit.com/corp/softwarelicense/for service terms and conditions.

All features, services, support, prices, offers, terms and conditions are subject to change without notice.

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