Does it seem like individual amended returns are always a problem? That the IRS can never seem get it right? You end up submitting the amended return more than once, call the IRS, and they still don't process the amended return properly? Save time and resolve problems the first time by knowing when amended returns are required and when alternatives are appropriate. Preparing Amended Individual Returns: Form 1040X provides in-depth guidance to help you eliminate processing problems when filing Form 1040X.