! electronically with the IRS, then the corrected

CAUTION Form 8966 must also be filed electronically with

the IRS. If the Form 8966 that you are correcting was filed in paper format with the IRS, then the corrected Form 8966 must also be filed in paper format with the IRS. Failure to follow this rule will result in your corrected Form 8966 not being processed by the IRS.

Amended report. If you are filing Form 8966 to correct a previously filed Form 8966 and you have not been contacted by the IRS, complete Form 8966 containing the corrected information as if it were the original Form 8966 and check the box “Amended report.” A copy of the Form 8966 as originally filed with the IRS, updated by checking the “Voided report” box, must be filed with the amended Form 8966.

If the Form 8966 that you are amending was filed