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Paid $25,000 of $144,000 restitution, since 2010. In 2013 paid IRS tax on the $144,000. Can I file 1040X for 2010, 2011,2012?

Brooklyn, NY |

The court ordered me to pay $ 144,000 restitution. I pay 10% of income each month since 2010. In 2013 IRS demanded $36,000 in tax and interest on $144,000 from 2007. I paid the IRS. I have paid about $25,000 so far...not missing a single payment. Can I file amended returns for 2010, 2011 and 2012 to adjust for the repayments made, of the $144,000 "income"? I did not plead guilty nor was I convicted of embezzling the $144,000. I pleaded guilty to a single count of conspiracy.

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Attorney answers 2


Yes, you can amend 2010, 2011 and 2012. You'll need to finish 2010's amendment and have it submitted by 4/15/2014.

Good luck.

Evan A. Nielsen is licensed to practice law in California and handles federal tax matters throughout the U.S. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.



Thanks very much for your response, Mr. Nielson.


You should be able to claim the deduction as a Schedule A miscellaneous deduction subject to the 2% of a.g.i. limitation.

This is not legal advice nor intended to create an attorney-client relationship. The information provided here is informational in nature only. I may not be licensed in the jurisdiction which you have a question about so the answer could be only general in nature. Visit my website: