Change/amend a filed return

Amended return for tax years beginning on or after 2007

Form IT-201-X and Form IT-203-X are now used to file a protective claim or to report a net operating loss carryback.  Previously these items were claimed on Form IT-113-X, Claim for Credit or Refund of Personal Income Tax, which has been discontinued.

Follow these steps to complete your amended return

  1. Complete your amended return as if you are filing the return for the first time.
  2. Carefully review and follow the instructions on the amended return that you are filing. You must enter the same amount of sales and use tax and gift contributions from your original return; you cannot change these amounts. 
  3. Do not attach a copy of your original  Form IT-201 or IT-203 to your amended return.
  4. Attach to your amended return any:
    • amended credit claim or other amended form (do not attach original version)
    • new credit form or any other form that you are filing for the first time with your amended return
    • original credit claim form(s) (for example, Forms IT-213, IT-215, IT-216, IT-272), withholding form(s) (for example, Form IT-2), and all other forms that you attached to your original return and are not amending

Caution: If you don't attach all necessary forms, we'll send your amended return back to you. You'll have to refile, and this will delay the processing of your return.

For more information see


Amended return for all other years (tax year 2006 and before)

When filing your amended return

  1. See previous year income tax forms to find the amended return and any other forms for the tax year you are amending.
  2. Fill out all the applicable boxes on your amended return including items A through H on Form IT-201-X, or items A through F on Form IT-203-X.
  3. Attach supporting wage and tax summary statement(s) with the new information (Forms IT-2 and IT-1099-R) if you will report additional tax withheld not included on your original return.
  4. Carefully read the instructions for:
    • amending your standard or itemized deductions,
    • amending credits you claimed on your original return, and
    • claiming any new credits. 
Last Modified: December 12, 2011