Amended Returns Requesting Refunds

Is there a deadline to file an amended return reflecting an overpayment?

You must file an amended return requesting a refund within the statute of limitations for refunds.

Is interest paid on a refund paid after filing an amended return?

It depends. 

For income tax and franchise tax, interest is paid if the refund is not issued within forty-five dates of the latest of the following dates:

• The date the final return was filed.
• The date the final return was due to be filed, determined without regard to extensions.
• The date of the overpayment.

For other tax types, interest generally accrues from a date that is 90 days after the date the tax was paid.

Note: Interest does not accrue on certain sales and use tax refunds. Review the Sales and Use Tax Bulletins for additional information.

How long will it take to review my amended return?

The Department's initial review of an amended return can take up to six months. If the Department requires additional information after the initial review, the review may take over six months.

How can I check on my amended return?

You may call the Department of Revenue toll-free at 1-877-252-3052.

Where can I find more information about amending my individual income tax return?

Review the Personal Taxes Division Bulletins and Form D-401 Individual Income Tax Instructions.