If you file more than one tax return for the same tax year, only one return will be accepted and processed by the IRS. While you may submit duplicate tax returns, the Internal Revenue Service generally accepts the first valid return it receives and processes, effectively disregarding subsequent identical submissions.
Understanding Duplicate vs. Amended Returns
It's crucial to differentiate between accidentally filing the same return multiple times and intentionally filing different versions, or correctly amending a previously filed return.
Accidental Duplicate Filings
If you submit the exact same tax return more than once, for example, by e-filing and then inadvertently mailing a paper copy, the IRS typically processes the first one received. Subsequent identical submissions are usually identified as duplicates and are not filed again. In most cases, if the returns are identical, this simply results in the other submissions being ignored, and no specific action is required from you.
Filing Returns with Conflicting Information
Submitting multiple tax returns that contain different financial information for the same tax year can lead to complications. The IRS will likely process the first return received. If subsequent returns for the same year present conflicting data, it can cause:
- Processing Delays: Your refund may be significantly delayed as the IRS tries to reconcile the discrepancies.
- IRS Inquiries: You may receive correspondence from the IRS requesting clarification or additional information.
- Potential Audits: Significant discrepancies could flag your account for further review or an audit.
The IRS's primary goal is to ensure accurate tax assessment, and conflicting information creates uncertainty.
What to Do If You've Filed Multiple Returns
Your course of action depends on why multiple returns were filed:
- If you filed the exact same return twice by mistake:
- No immediate action is typically needed. The IRS's system is designed to identify and process only one original return. Monitor your tax account transcript for confirmation that your return has been processed.
- If you filed a return and then realized there's a mistake or missing information:
- Do not file another original return. The correct procedure is to file an amended tax return using Form 1040-X, Amended U.S. Individual Income Tax Return. This form is specifically designed to correct information on a return that has already been filed and accepted.
- For guidance on amending a return, refer to the IRS's "Amended Return" information.
- If you intentionally filed different versions of your tax return:
- This situation can create significant issues. You should consult a tax professional to determine the best course of action to rectify the situation, which will likely involve filing an accurate amended return and potentially explaining the discrepancy to the IRS.
Duplicate Filing vs. Amended Returns at a Glance
To clarify the differences, consider this table:
| Scenario | Purpose | IRS Outcome | Recommended Action |
|---|---|---|---|
| Accidental Duplicate | Sending the exact same return multiple times (e.g., e-file then mail) | Only the first valid return is accepted; others are generally ignored. | Usually none, unless processing issues arise; monitor IRS account. |
| Conflicting Returns | Submitting different versions of a return for the same year | Can lead to processing delays, inquiries, or potential audits. | File an amended return (Form 1040-X) to clarify the correct information. |
| Amended Return | Correcting information on a previously filed and accepted tax return | Properly updates your tax record without creating conflicting original returns. | File Form 1040-X for the tax year in question. |
Why It's Important to File Correctly
Filing your tax return accurately and ensuring only one original submission is processed helps facilitate a smooth and timely tax season. It minimizes the chances of delays in receiving refunds, avoids unnecessary correspondence from the IRS, and helps maintain a clear and accurate tax record, reducing the likelihood of future complications.
