How to Recover a Tax Deduction From a Previous Year

1). Check mark the year you are amending.
2). Complete your personal identifying information. If filing jointly, list names and Social Security numbers in the same order as the original return.
3). Check mark the correct filing status, even if you are not changing the status.
4). Fill in the amounts in column A. The amounts and numbers come directly from your original return. Leave blank any lines for which you have no data, other than total lines. See the 1040X instructions for help determining which lines from your original return correlate to the lines on the 1040X.
5). Complete Schedule A, using your original Schedule A plus the amounts of the missing deductions to arrive at a corrected schedule.
6). Subtract the amount on your original Schedule A, line 29, from line 29 on the amended Schedule A. Copy this difference to column B, line 2 of the 1040X.
7). Complete the rest of column B, calculating new totals, tax liability or savings on the difference only.
8). Add the amounts in column A to the amounts in column B. Enter this sum in column C. Use these new numbers in column C to calculate the amount of refund due you.
9). Skip to Part III. Explain why you are amending your return. The explanation can be as simple as stating you forgot to include your deduction for property tax paid.
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Sign the form and attach Schedule C.
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Mail to the appropriate address, which is dependent on where you live. The IRS website provides the correct mailing location.