My father needs to file Form 1040X, Amended U.S. Individual Income Tax Return for tax year 2013 and 2012.

For tax year 2013 he owes $6,000, and for tax year 2012 he overpaid $4,000, so he only owes the IRS $2,000 net.

He would like to file the Form 1040X for 2013 and Form 1040X for 2012 together (consolidated). Can he mail both the forms in the same envelope? The IRS should know that he only owes $2000.

Please note, my father always files the taxes hand written on paper Form 1040 (the old-fashioned way) since he absolutely does not know computer.