About 3 million Form 1040-X, Amended U.S. Individual Income Tax Return, are filed annually. The IRS announced that Form 1040-X can now be filed electronically using commercial tax-filing software (IR-2020-182, 8/17/20). This filing option should simplify the process of amending returns and speed up IRS responses (e.g., refunds claimed on amended returns).
Initially, only 2019 amended returns for Form 1040 or 1040-SR can be e-filed. But the IRS is planning to improve the system, so stay tuned.
Deferred compensation plan set up by a state or local government, or tax-exempt organization, which allows tax-free deferrals of salary.