Amend a Federal Tax Return For U.S. Territories

If you were required to file a U.S. tax return for the following U.S. territories and you need to make changes to an accepted federal return, see how to file an IRS or Federal tax amendment:

• American Samoa
• Guam
• The Commonwealth of Northern Mariana Islands
• Puerto Rico
• The U.S. Virgin Islands.

File IRS Form 1040-X

If you filed your U.S. Return on eFile.com, you can prepare an amended federal tax return for the current tax year only in your eFile account and mail it to the IRS for free. Here are the tax amendment mailing addresses.

If you need to amend your return and you did NOT e-file your current tax year IRS accepted return on eFile.com, see tax amendment instructions for non-eFile.com users.

These territories have their own tax codes, so you will need those codes to find out how to prepare and file tax returns and amendments for U.S. territories. However, U.S. residents, resident aliens, and nonresidents may need to file a U.S. federal income tax form. Since the federal income tax is the only income tax collected by the United States in American Samoa, Guam, the Commonwealth of Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands, you need to file a federal tax amendment in order to amend a U.S. tax return.

If you need to amend a previous year federal tax return, but need to change or add additional forms to your amended return, find forms for IRS or federal back taxes or other state income tax returns.

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