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Index/Topics/State Filing Rules

State Filing Rules

Variations in state rules for filing amended tax returns, including electronic filing and paper requirements.

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Feb 5, 2026

Can I e-file an amended 2025 Form 1040-X or must I mail it?

can be filed electronically in most cases: permits e-filing for the current tax year and the two prior tax periods, and it has modernized Form 1040-X to accept electronic submissions and even direct-d...

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