File an amended return to:
make adjustment to tax
claim a refund due to an adjustment to tax
report federal adjustments(1040X)
report IRS audit adjustments
When to File: A taxpayer may apply to the Commission for revision of any return filed at any time within 3 years of the due date; or, if an extension was granted, 3 years from the date the return was filed. The 3 year period is not applicable to an IRS audit; however, no additional assessment or refund will be made more than 3 years after the date the IRS disposes of the tax liability in question.
Internal Revenue Service Audit (RAR): To document adjustments made as a result of an IRS audit, the Revenue Agent Report should be attached to the Mississippi amended return. If the amended return is filed within 30 days of the finalized IRS audit, penalties will not be assessed.
Amended Federal: To document adjustments made as a result of an amended federal return, a copy of the amended federal (Form 1040X) should be attached to the amended Mississippi return. Any other documentation supporting the adjustments made should also be included with the amended Mississippi return. Attach a copy of the original filed return.