After an original tax return has been filed, it can only be changed by filing an amended return using Form 1040X. An amended return can be used to correct information on Form 1040. The following types of changes can be made by filing an amended return:
Reporting additional income;
Claiming credits or deductions which weren’t originally claimed;
Correcting mistakenly-claimed credits for which the taxpayer was not eligible;
Changing filing status;
Increasing or decreasing the number of dependents.
Form 1040X fees
If TFX prepared your original return and you require relatively few amendments, our fee for amending the original return and preparing the Form 1040X is $150.
If the original tax return was prepared by another tax firm or you did it yourself, we will need to redo the actual return from scratch. Because all the figures in your tax return are related, even a tiny change may move you into a different tax bracket or change which deductions you are eligible for. Therefore, the fee is equal to the preparation cost of an original return + the cost of amending the return and filing Form 1040X.
For more scenarios of amended returns and pricing refer to I received a letter from the IRS.