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Form used to amend a previously filed individual income-tax return. You generally have three years from the time you filed the original return or two years from when you made any payment (whichever is later) to submit Form 1040X to correct mistakes or add missing information. If you submit Form 1040X for bad debt or worthless security, you have seven years after the due date of the return that you filed for the tax year in which the debt or security became worthless.
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