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used Form 1040X last year when it was first introduced. The form makes it easier for taxpayers to amend retruns previously filed and speeds the processing of any additional refund that may be due.
Mr. Boyle said a taxpayer generally has up to three years* after the deadline for filing a return to claim a refund.
Copies of Form 1040X and instructions for filling it out are available at local IRS offices.
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