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Form 1040-X Instruktioner

Vejledning til Form 1040-X, Amended U.S. Individuel Income Tax Return

Rev. februar 2024

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  • Form 1040-X - Amended U.S. Individuel Income Tax Return
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 1040-X  
Amended U.S. Individual Income Tax Return  
(Use With the February 2024 Revision of Form 1040-X)  
(Rev. February 2024)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Contents  
Page  
Line 23—Overpayment Applied to  
Estimated Tax . . . . . . . . . . . . . . . . . . . . . 9  
Contents  
Page  
Part I—Dependents . . . . . . . . . . . . . . . . . . . . . . . . . 9  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Which Revision To Use . . . . . . . . . . . . . . . . . . . . 2  
Interest and Penalties . . . . . . . . . . . . . . . . . . . . . 2  
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  
Special Situations . . . . . . . . . . . . . . . . . . . . . . . . 4  
Tracking Your Amended Return . . . . . . . . . . . . . . 5  
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 5  
Calendar or Fiscal Year . . . . . . . . . . . . . . . . . . . . 5  
Part II—Direct Deposit (for E-Filed Form 1040-X  
Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10  
Explanation of Changes (Part II for Paper-Filed  
Form 1040-X or Part III for E-Filed Form  
1040-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10  
Sign Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . 10  
Paid Preparer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11  
Assembling Your Return . . . . . . . . . . . . . . . . . . . . . 11  
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11  
Paperwork Reduction Act Notice . . . . . . . . . . . . . . . 11  
Future Developments  
Name, Current Address, and Social Security  
For the latest information about developments related to Form  
1040-X and its instructions, such as legislation enacted after  
they were published, go to IRS.gov/Form1040X.  
Number (SSN) . . . . . . . . . . . . . . . . . . . . . . . . 5  
Presidential Election Campaign . . . . . . . . . . . . . . 5  
Amended Return Filing Status . . . . . . . . . . . . . . . 5  
What’s New  
Certain 2020 tax returns. The lookback period for certain  
2020 individual income tax returns filed after April 15, 2021, has  
returns, later.  
Line 5. Line 5, later, clarifies that, when the result for column C  
is zero or less, filers must enter -0- in column C. However, the  
amounts in columns A and B can be less than zero.  
Lines 1 Through 30—Which Lines To  
Complete . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6  
Columns A Through C . . . . . . . . . . . . . . . . . . . . . 6  
Income and Deductions . . . . . . . . . . . . . . . . . . . 7  
Line 1—Adjusted Gross Income . . . . . . . . . . . 7  
Line 2—Itemized Deductions or Standard  
Deduction . . . . . . . . . . . . . . . . . . . . . . . . 7  
Line 4b—Qualified Business Income  
Line 19. Line 19, later, corrects how to figure the line 20 amount  
Deduction . . . . . . . . . . . . . . . . . . . . . . . . 7  
when line 18 is larger than line 17.  
Line 5—Taxable Income . . . . . . . . . . . . . . . . 7  
Tax Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Line 6—Tax . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Line 7—Nonrefundable Credits . . . . . . . . . . . 8  
Line 10—Other Taxes . . . . . . . . . . . . . . . . . . 8  
Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Line 12—Withholding . . . . . . . . . . . . . . . . . . 8  
Line 13—Estimated Tax Payments . . . . . . . . . 8  
Line 14—Earned Income Credit (EIC) . . . . . . . 8  
Line 15—Refundable Credits . . . . . . . . . . . . . 8  
IP PIN. Boxes for IP PIN have been added to Form 1040-X. See  
Qualifying surviving spouse. Qualifying surviving spouse  
replaces qualifying widow(er). See Changing to married filing  
Presidential Election Campaign. A new box has been added  
to page 1 of Form 1040-X for the Presidential Election Campaign  
Fund option. See Presidential Election Campaign under Specific  
Instructions, later. Part II of Form 1040-X and these instructions  
no longer contain information on this fund.  
Bipartisan Budget Act of 2015 (BBA) changes. Two new  
sections have been added: Bipartisan Budget Act of 2015 (BBA)  
Line 16—Amount Paid With Extension or  
Tax Return . . . . . . . . . . . . . . . . . . . . . . . . 9  
Line 17—Total Payments . . . . . . . . . . . . . . . . 9  
Refund or Amount You Owe . . . . . . . . . . . . . . . . . 9  
Line 18—Overpayment . . . . . . . . . . . . . . . . . 9  
Reminders  
Direct deposit now available for electronically filed Form  
1040-X. Beginning in February 2023, filers who electronically  
file tax year 2021 or later Form(s) 1040-X can request to receive  
their refunds by direct deposit into either a checking or savings  
Only), later, for more information.  
Line 19—Amount Available To Pay  
Additional Tax . . . . . . . . . . . . . . . . . . . . . . 9  
Line 20—Amount You Owe . . . . . . . . . . . . . . 9  
Line 22—Overpayment Received as  
Refund . . . . . . . . . . . . . . . . . . . . . . . . . . . 9  
Feb 9, 2024  
Cat. No. 11362H  
     
Amending Form 1040-NR. When electronically filing Form  
1040-X to amend a Form 1040-NR, complete Form 1040-X in its  
entirety. For details on amending Form 1040-NR by paper filing  
Form 1040-X, see Resident and nonresident aliens, later.  
Purpose of Form  
Use Form 1040-X to do the following.  
Correct Form 1040, 1040-SR, or 1040-NR.  
Make certain elections after the prescribed deadline (see  
Regulations sections 301.9100-1 through -3 for details).  
Continuous-use form and instructions. Form 1040-X and its  
instructions were converted from an annual revision to  
continuous use in tax year 2021. The form and instructions will  
each be updated as required. For the most recent version, go to  
IRS.gov/Form1040X. Section discussions and charts that were  
updated annually have been removed, or replaced with  
references to relevant forms, schedules, instructions, and  
publications. See the forms, schedules, instructions, and  
publications for the year of the tax return you are amending for  
guidance on specific topics.  
Change amounts previously adjusted by the IRS. However,  
don’t include any interest or penalties on Form 1040-X; they will  
be adjusted accordingly.  
Make a claim for a carryback due to a loss or unused credit.  
However, you may be able to use Form 1045, Application for  
Tentative Refund, instead of Form 1040-X. For more information,  
see Loss or credit carryback under When To File, later, and the  
discussion on carryback claims under Special Situations, later.  
File a separate Form 1040-X for each year you are amending.  
If you are changing your federal return, you may also need to  
change your state return.  
Electronic filing available for Form 1040-X. You can file Form  
1040-X electronically with tax filing software to amend Forms  
1040, 1040-SR, and 1040-NR. Go to IRS.gov/Filing/Amended-  
Return-Frequently-Asked-Questions for more information.  
Resident and nonresident aliens. Use Form 1040-X to  
amend Form 1040-NR. Also use Form 1040-X if you should have  
filed Form 1040 instead of Form 1040-NR, or vice versa.  
Use these instructions with both the paper-filed Form  
1040-X and the electronically filed Form 1040-X.  
TIP  
If you are filing Form 1040-X by paper to amend Form  
1040-NR, or to file the correct return, do the following.  
Enter your name, current address, and social security number  
Extended time to file a claim for refund or credit. Under  
certain circumstances, you may have additional time to file an  
amended return to claim a refund or credit. For details, see  
(SSN) or individual taxpayer identification number (ITIN) on the  
front of Form 1040-X.  
Don’t enter any other information on page 1. Also don’t  
complete Part I on page 2 of Form 1040-X.  
Enter in Explanation of Changes the reason you are filing  
Form 1040-X.  
Complete a new or corrected return (Form 1040, 1040-SR,  
General Instructions  
1040-NR, etc.).  
Across the top of the new or corrected return, write  
If you discover an error after filing your return, you may need to  
amend your return. Use Form 1040-X to correct a previously filed  
Form 1040, 1040-SR, or 1040-NR, or to change amounts  
previously adjusted by the IRS. You can also use Form 1040-X to  
make a claim for a carryback due to a loss or unused credit or  
make certain elections after the deadline.  
“Amended.”  
Attach the new or corrected return to the back of Form  
1040-X.  
The above instructions apply to paper filing only. If you  
are electronically filing Form 1040-X to amend Form  
1040-NR, you must complete the Form 1040-X in its  
!
Many find the easiest way to figure the entries for Form  
CAUTION  
1040-X is to first make the changes in the margin of the  
return they are amending.  
TIP  
entirety.  
If you file Form 1040-X claiming a refund or credit for  
more than the correct amount, you may be subject to a  
penalty of 20% of the disallowed amount. See Penalty  
Completing Form 1040-X. On Form 1040-X, enter your  
income, deductions, and credits from your return as originally  
filed or as previously adjusted by either you or the IRS, the  
changes you are making, and the corrected amounts. Then,  
figure the tax on the corrected amount of taxable income and the  
amount you owe or your refund. File a separate Form 1040-X for  
each tax year you are amending.  
!
CAUTION  
Penalties, later.  
Don’t file Form 1040-X if you are requesting only a refund of  
penalties and interest or an addition to tax that you have already  
paid. Instead, file Form 843, Claim for Refund and Request for  
Abatement.  
To complete Form 1040-X, you will need:  
Form 1040-X and these separate instructions;  
A copy of the return you are amending (for example, 2022  
Don’t file Form 1040-X to request a refund of your share of a  
joint overpayment that was offset against a past-due obligation  
of your spouse. Instead, file Form 8379, Injured Spouse  
Allocation. But if you are filing Form 1040-X to request an  
additional refund after filing Form 8379, see Injured spouse claim  
under Special Situations, later.  
Form 1040), including supporting forms, schedules, and any  
worksheets you completed;  
Additional supporting forms and schedules, and any  
worksheets for the return you are amending that you will need to  
complete to show your changes;  
If applicable, a new Form 1040, 1040-SR, or 1040-NR for the  
return you are amending (see Resident and nonresident aliens  
Which Revision To Use  
below);  
Use these instructions with both the paper-filed Form 1040-X  
and the electronically filed Form 1040-X.  
Notices from the IRS on any adjustments to that return; and  
Instructions for the return you are amending. If you don't have  
the instructions, you can find them online at IRS.gov/Forms. To  
obtain the instructions for a prior year return, go to IRS.gov/  
Forms and click on the link for prior year instructions under  
“Other Options.” You can also order paper copies of the  
instructions for your return at IRS.gov/OrderForms or by calling  
800-829-3676.  
Interest and Penalties  
Interest. The IRS will charge you interest on taxes not paid by  
their due date, even if you had an extension of time to file. The  
IRS will also charge you interest on penalties imposed for failure  
to file, negligence, fraud, substantial valuation misstatements,  
substantial understatements of income tax, and reportable  
2
Instructions for Form 1040-X (Rev. February 2024)  
         
transaction understatements. Interest is charged on the penalty  
from the due date of the return (including extensions).  
For the following affected taxpayers, Notice 2023-21  
increases the lookback period when amending 2020 returns to  
claim a credit or refund of taxes. Affected taxpayers are  
individual taxpayers whose returns were due on April 15, 2021,  
and who did not receive a filing extension. An affected taxpayer  
who filed their 2020 return after April 15, 2021, but on or before  
May 17, 2021, because of the postponement provided by Notice  
2021-21 may be refunded all income tax payments for 2020 if  
they file their claim for refund within 3 years of the date they filed  
their original return. An affected taxpayer who filed their 2020  
return after May 17, 2021, may be refunded all income tax  
payments for 2020 if they file their claim for refund by Friday, May  
17, 2024.  
Penalty for late payment of tax. If you don’t pay the additional  
tax due on Form 1040-X within 21 calendar days from the date of  
notice and demand for payment (10 business days from that  
date if the amount of tax is $100,000 or more), the penalty is  
usually 1/2 of 1% of the unpaid amount for each month or part of  
a month the tax isn’t paid. The penalty can be as much as 25%  
of the unpaid amount and applies to any unpaid tax on the  
return. This penalty is in addition to interest charges on late  
payments. You won’t have to pay the penalty if you can show  
reasonable cause for not paying your tax on time.  
Penalty for erroneous claim for refund or credit. If you file a  
claim for refund or credit in excess of the correct amount, you  
may have to pay a penalty equal to 20% of the disallowed  
amount, unless you had reasonable cause for the claim. The  
penalty won’t be figured on any part of the disallowed amount of  
the claim on which accuracy-related or fraud penalties are  
charged.  
The additional time, provided in Notice 2023-21, to file an  
amended return is automatic. Taxpayers do not need to contact  
the IRS, file any form, or send letters or other documents to  
receive this relief.  
Federally declared disasters. If you were affected by a  
federally declared disaster, you may have additional time to file a  
claim for credit or refund on your amended return. See Pub. 556  
Businesses for details.  
Penalty for frivolous return. In addition to any other penalties,  
the law imposes a penalty of $5,000 for filing a frivolous return. A  
frivolous return is one that doesn’t contain information needed to  
figure whether the reported tax is substantially correct or shows  
a substantially incorrect tax because you take a frivolous position  
or desire to delay or interfere with the tax laws. This includes  
altering or striking out the preprinted language above the space  
where you sign. For a list of positions identified as frivolous, see  
Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/  
Combat zones and contingency operations. The due date  
for claiming a credit or refund on your amended return may be  
automatically extended when you are in, or are hospitalized as a  
result of injuries sustained in, a combat zone or contingency  
operation. For more details, see Pub. 3, Armed Forces' Tax  
Guide.  
Bad debt or worthless security. A Form 1040-X to claim a  
credit or refund based on a bad debt or worthless security must  
generally be filed within 7 years after the due date of the return  
for the tax year in which the debt or security became worthless.  
For more details, see section 6511.  
Other penalties. Other penalties can be imposed for  
negligence, substantial understatement of income tax,  
reportable transaction understatements, and fraud. See Pub. 17,  
Your Federal Income Tax, for more information.  
When To File  
Foreign tax credit or deduction. A Form 1040-X to claim a  
foreign tax credit or to change from claiming a deduction to  
claiming a credit for foreign income taxes must generally be filed  
within 10 years from the due date for filing the return (without  
regard to any extension of time to file) for the year in which the  
foreign income taxes were actually paid or accrued. A Form  
1040-X to claim a deduction or to change from claiming a credit  
to claiming a deduction for foreign income taxes must generally  
be filed within 3 years after the date you filed your original return  
or within 2 years after the date you paid the tax, whichever is  
later. The period for filing a Form 1040-X to claim or change an  
election to claim a foreign tax credit or deduction may be  
extended by an agreement. You make or change your election  
on your Form 1040-X for the year your election is to be effective.  
For details, see Pub. 514, Foreign Tax Credit for Individuals. The  
extended 10-year period for filing Form 1040-X to claim a foreign  
tax credit or to change from claiming a deduction to claiming a  
credit applies only to amounts affected by changes in your  
foreign tax credit. See the Instructions for Form 1116, Foreign  
Tax Credit, for more information.  
File Form 1040-X only after you have filed your original return.  
You may amend your original return by filing Form 1040-X more  
than once, as long as each Form 1040-X is filed timely.  
Generally, for a credit or refund, you must file Form 1040-X within  
3 years (including extensions) after the date you filed your  
original return or within 2 years after the date you paid the tax,  
whichever is later. If you filed your original return early (for  
example, March 1 for a calendar year return), your return is  
considered filed on the due date (generally April 15). However, if  
you had an extension of time to file (for example, until October  
15) but you filed earlier and we received it on July 1, your return  
is considered filed on July 1. The time limit for filing a claim for  
credit or refund on a Form 1040-X can be suspended for certain  
people who are physically or mentally unable to manage their  
financial affairs. For details, see Pub. 556, Examination of  
Returns, Appeal Rights, and Claims for Refund.  
After the due date for an original return has passed,  
don't file any additional original returns for the same  
!
CAUTION  
year, even if you haven't received your refund or haven't  
If you are filing Form 1040-X to carry back your unused  
foreign tax credit, follow the procedures under Loss or credit  
carryback next.  
heard from the IRS since you filed. Filing an additional original  
return after the due date or sending in more than one copy of the  
same return (unless we ask you to do so) could delay your  
refund.  
Loss or credit carryback. File either Form 1040-X or Form  
1045 to apply for a refund based on either an overpayment of tax  
due to a claim of right adjustment under section 1341(b)(1) or  
the carryback of a net operating loss (NOL) (but see Net  
operating losses, later), a foreign tax credit, an unused general  
business credit, or a net section 1256 contracts loss. If you use  
Form 1040-X, see the special instructions for carryback claims in  
these instructions under Special Situations, later. File Form  
1040-X for each tax year to which an NOL, a capital loss  
carryback, a credit carryback, or a foreign tax credit is carried.  
Postponed 2020 individual income tax returns. The  
lookback period is generally equal to 3 years plus the period of  
any extension of time for filing the return. However, when the  
Form 1040-X or other claim for refund is filed more than 3 years  
after the taxpayer's return was filed, the lookback period is 2  
years. Income tax withheld and estimated tax are considered  
paid on the due date of the return (generally April 15).  
3
Instructions for Form 1040-X (Rev. February 2024)  
           
Write or type “Carryback Claim” at the top of page 1. Form  
1040-X must generally be filed within 3 years after the due date  
of the return (including extensions) for the tax year in which the  
NOL, capital loss, or unused credit arose (within 10 years after  
the due date of the return (without extensions) for the tax year in  
which the foreign tax credit arose). If you use Form 1045, you  
must file the claim within 1 year after the end of the year in which  
the loss, credit, or claim of right adjustment arose. For more  
details, see the Instructions for Form 1045.  
BBA Partner non-income tax changes reported on Form  
8986. Although the Form 8978 is used to figure changes to a  
partner's income tax as reported to them on Form 8986, any  
non-income tax changes that are related to the income tax  
adjustments on the Form 8986 received by the partner, such as  
self-employment tax or net investment income tax, should be  
reflected on an amended return for the partner's first affected  
year. Do not include the income tax changes on the Form  
1040-X. Instead, the Form 1040-X should reflect the original and  
correct amounts as originally reported (or as previously  
amended) on the Form 1040 such that there is no change  
between the original and correct amounts on lines 1–8.  
Complete any applicable forms for the non-income taxes such as  
the Schedule SE (for self-employment taxes) or Form 8960 (for  
net investment income tax) including the adjustments reflected  
on the Form 8986 and figure the adjusted non-income taxes  
using the adjusted numbers. Report the corrected non-income  
taxes on line 10 of the Form 1040-X and figure the additional  
amount owed. The amended return should include a statement  
that explains how the change to non-income tax was figured,  
and the source of the adjustment in Part II (Part III if e-filing) of  
the Form 1040-X. See Form 8978 for additional information and  
instructions.  
Net operating losses (NOLs). An individual must file Form  
1040-X instead of Form 1045 to carry back:  
Any items to a section 965 year,  
A prior year foreign tax credit released due to an NOL or net  
capital loss carryback, or  
A prior year general business credit released because of the  
release of the foreign tax credit.  
See section 172 and Pub. 536 for information about NOLs.  
See Pub. 225, Farmer’s Tax Guide, for information on farming  
losses.  
Special Situations  
You must attach all appropriate forms and schedules to  
Form 1040-X or it will be returned.  
!
Qualified Opportunity Investment. Attach to the back of Form  
1040-X any Form 8997, Initial and Annual Statement of Qualified  
Opportunity Fund (QOF) Investments, that supports changes  
made on this return if qualified investments were held during the  
year.  
CAUTION  
Many amended returns deal with situations that have special  
qualifications or special rules that must be followed. The items  
that follow give you this specialized information so your amended  
return can be filed and processed correctly.  
Carryback claim—NOL. Write or type “Carryback Claim” at the  
top of page 1 of Form 1040-X. Attach a computation of your NOL  
using Schedule A (Form 1045) and a computation of any NOL  
carryover using Schedule B (Form 1045). A refund based on an  
NOL doesn’t include a refund of self-employment tax reported  
on Form 1040-X, line 10. Generally, interest won’t be paid on any  
NOL refund shown on an amended return processed within 45  
days of receipt. For details, see Pub. 536, Net Operating Losses  
(NOLs) for Individuals, Estates, and Trusts.  
Only the special procedures are given here. Unless  
otherwise stated, you must still complete all appropriate  
!
CAUTION  
lines on Form 1040-X, as discussed under Line  
Instructions, later.  
Additional Medicare Tax. If your Medicare wages, RRTA  
compensation, or self-employment income is adjusted, you may  
need to correct your liability, if any, for Additional Medicare Tax.  
When correcting Additional Medicare Tax liability, attach to Form  
1040-X a corrected Form 8959, and, if correcting Medicare  
wages or RRTA compensation, attach Form W-2, Wage and Tax  
Statement, or Form W-2c, Corrected Wage and Tax Statement.  
For more information, see the Instructions for Form 8959.  
Carryback claim—credits and other losses. Write or type  
“Carryback Claim” at the top of page 1 of Form 1040-X. Attach  
copies of the following.  
Both pages of Form 1040 and Schedules A and D, if  
applicable, for the year in which the loss or credit originated.  
Write or type “Attachment to Form 1040-X—Copy Only—Do Not  
Process” at the top of these forms.  
Bipartisan Budget Act of 2015 (BBA) Partner Modification  
Amended Return. A partner in a BBA Partnership that has  
requested modification type “Amended Returns of Partners  
Under IRC Section 6225(c)(2)(A)” files a partner modification  
amended return. A partner modification amended return  
includes a partner amended return for the partner's first affected  
year and any prior or subsequent tax years impacted as a result  
of taking the partnership adjustments into account in the  
partner's first affected year. Such returns must include the  
payment of all tax, penalties, additions to tax, and interest due as  
a result of taking into account all partnership adjustments  
properly allocated to the partner, and including adjustments to  
any tax attributes affected by taking into account the partnership  
adjustments. You must write “BBA Partner Modification  
Amended Return” at the top of page 1 of all partner modification  
amended returns being filed (for e-filed amended returns, attach  
a statement). See Form 8982 for additional information and  
instructions.  
Any Schedules K-1 or K-3 you received from any partnership,  
S corporation, estate, or trust for the year of the loss or credit that  
contributed to the loss or credit carryback.  
Any form or schedule from which the carryback results, such  
as Form 3800, General Business Credit; Form 1116; Form 6781,  
Gains and Losses From Section 1256 Contracts and Straddles;  
Form 4684, Casualties and Thefts; or Schedule C or F (Form  
1040).  
Forms or schedules for items refigured in the carryback year,  
such as Form 6251, Alternative Minimum Tax—Individuals; Form  
3800; Schedule A (Form 1040); Schedule A (Form 1040-NR); or  
Form 8962, Premium Tax Credit.  
Carryback claim—change in filing status. If you were  
married and you didn’t have the same filing status (married filing  
jointly or married filing separately) for all of the years involved in  
figuring the loss or credit carryback, you may have to allocate  
income, deductions, and credits. For details, see the publication  
for the type of carryback you are claiming. For example, for NOL  
carrybacks, see Pub. 536.  
Attach a statement to each partner modification amended  
return that contains the following information.  
Name of source partnership (which is the audited partnership  
requesting modification and from which you are receiving  
adjustments).  
Casualty loss from a federally declared disaster. If you have  
a casualty loss attributable to a federally declared disaster, you  
may be able to elect to deduct the loss in the tax year  
TIN of the source partnership.  
Audit control number—obtain this number from the  
partnership representative of the source partnership.  
immediately before the tax year the loss was sustained. The  
4
Instructions for Form 1040-X (Rev. February 2024)  
       
election must be made by filing your return or amended return for  
the preceding year, and claiming your disaster loss on it, no later  
than 6 months after the due date for filing your original return  
(without extensions) for the year in which the loss was sustained.  
For more information about this election, see the Instructions for  
Form 4684; and Rev. Proc. 2016-53, 2016-44 I.R.B. 530,  
Your date of birth.  
Your ZIP code or postal code.  
Specific Instructions  
Line Instructions  
Deceased taxpayer. If filing Form 1040-X for a deceased  
taxpayer, write or type “Deceased,the deceased taxpayer's  
name, and the date of death across the top of Form 1040-X,  
page 1.  
Calendar or Fiscal Year  
Above your name, enter the calendar year or fiscal year you are  
amending.  
If you originally filed a joint return and you are filing Form  
1040-X to claim a refund with respect to that joint return as a  
surviving spouse, sign the return and enter “Filing as surviving  
spouse” in the area where you sign the return. If someone else is  
the personal representative, they must also sign.  
Claiming a refund for a deceased taxpayer. If you are filing  
a joint return as a surviving spouse, you only need to file Form  
1040-X to claim the refund. If you are a court-appointed personal  
representative or any other person claiming the refund, file Form  
1040-X and attach Form 1310, Statement of Person Claiming  
Refund Due a Deceased Taxpayer, and any other information  
required by its instructions. For more details, see Pub. 559,  
Survivors, Executors, and Administrators.  
Name, Current Address, and Social Security  
Number (SSN)  
If you and your spouse are amending a joint return, list your  
names and SSNs in the same order as shown on the original  
return. If you are changing from a separate to a joint return and  
your spouse didn’t file an original return, enter your name and  
SSN first.  
Change of address. If you have moved since you filed your  
original return, enter your current address on Form 1040-X.  
P.O. box. Enter your box number only if your post office doesn’t  
deliver mail to your home.  
Household employment taxes. If you are correcting an error  
in the employment taxes for household employees that you  
reported on a Schedule H previously filed with Form 1040,  
1040-SR, 1040-NR, or 1040-SS, attach a corrected Schedule H  
and include in Part II (Part III if e-filing) of Form 1040-X the date  
the error was discovered. If you filed Formulario 1040-PR, file a  
Form 1040-X and attach a corrected Anexo H-PR. If you owe tax,  
pay in full with this return. If you are changing the wages paid to  
an employee for whom you filed Form W-2, you must also file  
Form W-2c, and Form W-3c, Transmittal of Corrected Wage and  
Tax Statements, with the Social Security Administration. For  
more information, see Pub. 926 for the appropriate year.  
Foreign address. If you have a foreign address, enter the city  
name on the appropriate line. Don’t enter any other information  
on that line, but also complete the spaces below that line. Don’t  
abbreviate the country name. Follow the country's practice for  
entering the postal code and the name of the province, county, or  
state.  
ITINs for aliens. If you don’t have an SSN, but you already  
have an ITIN, enter it instead of an SSN. If you are a nonresident  
or resident alien and you don’t have or aren’t eligible to get an  
SSN, you must apply for an ITIN. It takes about 7 weeks to get  
an ITIN. For more information on ITINs, including application,  
expiration, and renewal, see Form W-7 and its instructions.  
Injured spouse claim. If you filed a Form 8379 and are filing a  
Form 1040-X to request an additional refund, and you don’t want  
your portion of the overpayment to be applied (offset) against  
your spouse's past-due obligation(s), complete and attach  
another Form 8379 to allocate the additional refund.  
Presidential Election Campaign  
You can use Form 1040-X to designate $3 to the Presidential  
Election Campaign Fund if you, or your spouse if filing jointly,  
didn't previously want $3 to go to this fund but now do. Checking  
a checkbox for the Presidential Election Campaign Fund will not  
change your tax or refund. This designation must be done within  
201/2 months after the original due date for filing the return. A  
previous designation of $3 to the fund can’t be changed.  
Signing your minor child's return. If your minor child can’t  
sign the return, either parent can sign the child's name in the  
space provided. Enter “By (your signature), parent for minor  
child.”  
Tax shelters. If you are amending your return to disclose  
information for a reportable transaction in which you participated,  
attach Form 8886, Reportable Transaction Disclosure  
Statement.  
Amended Return Filing Status  
Check the box that corresponds to your filing status on this  
return. You must check one box even if you are not changing  
your filing status. If this is a change from the filing status on your  
original return, the following information may apply to you.  
Wrongfully incarcerated individuals. Certain amounts you  
receive due to wrongful incarceration may be excluded from  
gross income. If you included these amounts in income in a prior  
year, you may be able to amend your return to claim a refund or  
credit against your tax. For the latest information, go to IRS.gov/  
For information about marital status, see Pub. 501,  
Dependents, Standard Deduction, and Filing  
Information.  
TIP  
In general, you can’t change your filing status from a joint  
return to separate returns after the due date of the  
original return.  
!
CAUTION  
Tracking Your Amended Return  
You should generally allow 8 to 12 weeks for Form 1040-X to be  
processed. However, in some cases, processing could take up  
to 16 weeks. Go to Where's My Amended Return on IRS.gov to  
track the status of your amended return. It can take up to 3  
weeks from the date you mail it to show up in our system. You will  
need to provide the following information.  
Changing from a separate to a joint return. If you are  
married and file a separate return, you generally report only your  
own income, deductions, and credits. Generally, you are  
responsible only for the tax on your own income. If you file a joint  
return, both you and your spouse (or former spouse) are  
generally responsible for the tax and interest or penalties due on  
the return. This means that if one spouse doesn't pay the tax  
due, the other may have to. Or, if one spouse doesn't report the  
Your taxpayer identification number (for most taxpayers, that is  
their SSN).  
5
Instructions for Form 1040-X (Rev. February 2024)  
               
correct tax, both spouses may be responsible for any additional  
taxes assessed by the IRS. However, you may qualify for  
innocent spouse relief. For details about innocent spouse relief,  
see Form 8857, Request for Innocent Spouse Relief; or Pub.  
971, Innocent Spouse Relief. If you are changing from a  
separate to a joint return, in Part II (Part III if e-filing) of Form  
1040-X, you should enter “Changing the filing status” as a  
reason for amending your Form 1040 or 1040-SR. See You are  
30—Which Lines To Complete, later, for more details.  
1. Enter in column A the amounts from your return as  
originally filed or as previously adjusted (either by you or the  
IRS).  
2. To determine the amounts to enter in column B, combine  
the amounts from your spouse’s return as originally filed (or as  
previously adjusted) with any other changes you or your spouse  
is making. If your spouse didn’t file an original return, include  
your spouse’s income, deductions, credits, other taxes, etc., in  
the amounts you enter in column B.  
3. Read the instructions for column C to figure the amounts  
Changing to head of household filing status. If the  
qualifying person is a child but not your dependent, enter the  
child’s name in the space provided under the filing status  
checkboxes. In Part II (Part III if e-filing) of Form 1040-X, you  
should state “Changing the filing status” as a reason for  
amending your Form 1040 or 1040-SR.  
to enter in that column.  
4. Both of you must sign and date Form 1040-X.  
You are changing amounts on your original return or as  
previously adjusted by the IRS. Because Form 1040-X can  
be used for so many purposes, it is sometimes difficult to know  
which part(s) of the form to fill out. Unless other specific  
instructions or rules apply to your return, such as those under  
Resident and nonresident aliens, earlier, applicable to paper  
filers, follow the rules below when completing your Form 1040-X.  
Generally, married people can’t file as head of  
household. But, for an exception, see Pub. 501.  
!
CAUTION  
Changing to married filing separately or qualifying surviv-  
ing spouse filing status. If you check the box for married filing  
separately, enter your spouse's name in the space provided  
below the filing status checkboxes. If your spouse doesn't have  
and isn't required to have an SSN or ITIN, enter “NRA” next to  
their name in the entry space below the filing status checkboxes.  
If you check the box for qualifying surviving spouse, and the  
qualifying person is a child but not your dependent, enter the  
child's name in the space provided under the filing status  
checkboxes. Do not enter the child’s name anywhere else on the  
form. In Part II (Part III if e-filing) of Form 1040-X, you should  
state “Changing the filing status” as a reason for amending your  
Form 1040 or 1040-SR.  
Always complete the top of page 1 through Amended return  
filing status.  
Check a box in Presidential Election Campaign, if applicable.  
Complete the lines shown in the charts under Columns A  
Through C below according to what you are changing.  
Complete the Explanation of Changes (Part II if paper filing or  
Part III if e-filing).  
Sign and date the form.  
Columns A Through C  
Column A. Enter the amounts from your original return.  
However, if you previously amended that return or it was  
changed by the IRS, enter the adjusted amounts.  
For 2022 and later, the filing status qualifying widow(er)  
is called qualifying surviving spouse. The rules for the  
filing status have not changed. The same rules that  
TIP  
Column B. Enter the net increase or decrease for each line that  
you are changing.  
applied for qualifying widow(er) apply to qualifying surviving  
spouse.  
Explain each change in Part II (Part III if e-filing). If you need  
more space, attach a statement. Attach any schedule or form  
relating to the change. For example, attach Schedule A (Form  
1040) if you are amending a 2022 Form 1040 to itemize  
deductions. If you are amending your return because you  
received another Form W-2, attach a copy of the new Form W-2.  
Don’t attach items unless required to do so.  
Lines 1 Through 30—Which Lines To Complete  
Before looking at the instructions for specific lines, the following  
information may point you in the right direction for completing  
Form 1040-X.  
Column C. To figure the amounts to enter in this column:  
You need information about income, deductions, etc. If you  
have questions such as what income is taxable or what  
expenses are deductible, the instructions for the form you are  
amending should help. Also use those instructions to find the  
method you should use to figure the correct tax. To get prior year  
forms, schedules, instructions, or publications, download them  
from IRS.gov/FormsPubs or call 800-829-3676.  
Add the increase in column B to the amount in column A, or  
Subtract the decrease in column B from the amount in  
column A.  
For any item you don’t change, enter the amount from column  
A in column C.  
Note. Show any negative numbers (losses or decreases) in  
You are only changing information. If you aren’t changing  
any dollar amounts you originally reported, but are changing  
information and the rules in Resident and nonresident aliens,  
earlier, don’t apply, do the following on your Form 1040-X.  
column A, B, or C in parentheses.  
Example. You originally reported $21,000 as your adjusted  
gross income on your 2022 Form 1040. You received another  
Form W-2 for $500 after you filed your return. Line 1 of Form  
1040-X should be completed as follows.  
Enter the calendar year or fiscal year you are amending.  
Complete name, current address, and SSN (or ITIN, if  
applicable).  
A. Original  
amount  
B. Net change  
C. Correct  
amount  
Check a box in Presidential Election Campaign, if applicable.  
Complete Part I, Dependents, on page 2, if you are changing  
your dependent.  
21,000  
500  
21,500  
Line 1  
Complete the Explanation of Changes (Part II if paper filing or  
Part III if e-filing).  
You would also report any additional federal income tax  
withheld on line 12 in column B.  
You are changing from a separate to a joint return. If you  
and your spouse are changing from separate returns to a joint  
return, follow these steps.  
6
Instructions for Form 1040-X (Rev. February 2024)  
       
deduction as previously adjusted by the IRS. If you are now  
itemizing your deductions instead of using the standard  
deduction, or you have changed the amount of any deduction, or  
your AGI limitations have changed any deduction, attach a copy  
of the corrected Schedule A to this amended return.  
See the tax return for the year you are amending to find the  
corresponding lines on your original return.  
IF you are changing only...  
filing status  
THEN complete Form 1040-X...  
lines 1–23.  
Standard deduction. If you are using the standard deduction,  
enter the amount for your filing status for the year you are  
amending. Remember that the standard deduction for all years  
can be increased for the age and/or blindness of the taxpayer(s).  
income  
lines 1–23.  
adjustments to income  
lines 1–23.  
lines 1–23.  
lines 4b–23.  
Charitable deduction. If you are taking the standard deduction  
in 2020 or 2021, you (or you and your spouse if filing jointly) may  
be able to claim a charitable deduction for certain cash  
contributions. For amended 2020 returns only, any adjustments  
to this deduction should be made to your AGI on line 1. For  
amended 2021 returns, any adjustments to this deduction  
should be made to your standard deduction amount on line 2.  
For adjustments to the cash charitable deduction for any year,  
refer to the tax return instructions for the year of the return you  
are amending to determine the limits on amounts of cash  
contributions you can claim for that year. See Pub. 526 (for the  
year of the return you are amending) for the definition of what  
qualifies as a cash contribution and for information on the types  
of organizations that qualify. Also see Pub. 526 (for the year of  
the return you are amending) for information on whether this  
deduction is available on your amended return.  
itemized or standard deductions  
qualified business income  
deduction  
tax before credits  
lines 5–23.  
lines 6–23.  
lines 6–23.  
lines 11–23.  
nonrefundable credits  
other taxes  
payments and refundable credits  
If you had a net qualified disaster loss and you elect to  
increase your standard deduction by the amount of your  
net qualified disaster loss, use Schedule A to figure your  
TIP  
Income and Deductions  
Line 1—Adjusted Gross Income  
standard deduction. Qualified disaster loss refers to losses  
arising from certain disasters. For more information, see the  
Instructions for Form 4684 and the Instructions for Schedule A  
filed with your original return for the tax year of the return you are  
amending.  
Enter your adjusted gross income (AGI), which is the total of your  
income minus certain deductions (adjustments). Any change to  
the income or adjustments on the return you are amending will  
be reflected on this line.  
Line 4a—Reserved for Future Use  
A change you make to your AGI can cause other amounts to  
increase or decrease. For example, depending on the tax year,  
changing your AGI can change your:  
This line is reserved for future use. Do not enter an amount on  
this line.  
Credit for child and dependent care expenses, child tax credit,  
education credits, retirement savings contributions credit, or  
premium tax credit;  
Line 4b—Qualified Business Income Deduction  
Allowable charitable contributions deduction or the taxable  
See the instructions for the year of the form you are amending.  
Also see the instructions for Forms 8995 and 8995-A for more  
information for figuring and reporting your qualified business  
income deduction.  
amount of social security benefits; or  
Total itemized deductions.  
If you change your AGI, refigure the items listed above (if  
applicable), and any other deduction or credit you are claiming  
that has a limit based on AGI.  
Line 5—Taxable Income  
Complete and attach any applicable forms and schedules to  
support the amounts you refigured.  
If the taxable income on the return you are amending is $0 and  
you have made changes on Form 1040-X, line 1, 2, or 4b, enter  
on line 5, column A, the actual taxable income instead of $0.  
Enclose a negative amount in parentheses. The amounts in  
columns A and B can be less than zero. However, if the result for  
column C is zero or less, you must enter -0- in column C.  
Example. You showed $0 taxable income on your original  
return, even though you actually had a loss of $1,000. You later  
discovered you had additional income of $2,000. Your Form  
1040-X, line 5, would show ($1,000) in column A, $2,000 in  
column B, and $1,000 in column C. If you failed to take into  
account the loss you actually had on your original return, you  
would report $2,000 in column C and possibly overstate your tax  
liability.  
Correcting your wages or other employee compensation.  
Attach a copy of all additional or corrected Forms W-2 you  
received after you filed your original return. Also attach any  
additional or corrected Forms 1099-R, Distributions From  
Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,  
Insurance Contracts, etc., that show federal income tax withheld.  
Changing your IRA deduction. In Part II (Part III if e-filing) of  
Form 1040-X, enter “IRA deduction” and the amount of the  
increase or decrease. If changing from a deductible to a  
nondeductible IRA contribution, also complete and attach Form  
8606, Nondeductible IRAs.  
Line 2—Itemized Deductions or Standard  
Deduction  
Itemized deductions. If you itemized your deductions, enter in  
column A the total from your original Schedule A or your  
7
Instructions for Form 1040-X (Rev. February 2024)  
         
amending a 2019 or 2020 return, also see Pub. 972 for 2019 or  
2020, respectively.  
Tax Liability  
Line 6—Tax  
Include on line 6 the amount you reported on Schedule 2  
Line 9—Reserved for Future Use  
(Form 1040), line 3, for the year you are amending.  
!
CAUTION  
This line is reserved for future use. Do not enter an amount on  
this line.  
Figure the tax on your taxable income shown on line 5,  
column C. Generally, you will use the method(s) you used to  
figure the tax on your original return. However, you may need to  
change to a different method if, for example, you amend your  
return to include or change the amount of certain types of  
income, such as capital gains or qualified dividends.  
Line 10—Other Taxes  
Enter in column A the amount you reported on the line for total  
other taxes from Schedule 2 (Form 1040) for the year you are  
amending.  
See the instructions for the income tax return you are  
amending to find the appropriate method(s), tax table, and  
worksheet, if necessary. Indicate the method(s) you used to  
figure the tax entered on line 6, as shown in the chart below.  
If you made any changes to Form 1040-X, lines 1 through 6,  
you may need to refigure other taxes that were included in the  
same section on your original return.  
Payments  
Line 12—Withholding  
Attach the schedule or form(s), if any, that you used to figure  
your revised tax. Don’t attach worksheets.  
In column A, enter from the return you are amending any federal  
income tax withheld and any excess social security and tier 1  
RRTA tax withheld (SS/RRTA).  
THEN enter on the  
dotted line on  
line 6...  
Table.  
TCW.  
IF you figured the corrected tax using...  
Tax Table  
If you are changing your withholding or excess SS/RRTA,  
attach to the front of Form 1040-X a copy of all additional or  
corrected Forms W-2 you received after you filed your original  
return. Also attach additional or corrected Forms 1099-R that  
show any federal income tax withheld.  
Tax Computation Worksheet  
Schedule D Tax Worksheet  
Schedule J (Form 1040)  
Sch D.  
Sch J.  
Qualified Dividends and Capital Gain  
Tax Worksheet  
Line 13—Estimated Tax Payments  
QDCGTW.  
FEITW.  
In column A, enter the estimated tax payments you claimed on  
your original return. If you filed Form 1040-C, U.S. Departing  
Alien Income Tax Return, include on this line the amount you  
paid as the balance due with that return. Also include any of your  
prior year's overpayment that you elected to apply to estimated  
tax payments for the year you are amending.  
Foreign Earned Income Tax Worksheet  
Form 8615, Tax for Certain Children Who  
Have Unearned Income  
F8615.  
Any changes you made to Form 1040-X, lines 1 through  
6, may affect the amount of or cause you to owe  
alternative minimum tax. See the instructions for the  
Line 14—Earned Income Credit (EIC)  
!
CAUTION  
Enter the amount you reported on the line for the EIC on Form  
1040 or 1040-SR for the year you are amending in column A. If  
you are amending your return to claim the EIC and you have a  
qualifying child, attach Schedule EIC (Form 1040). If you  
changed the amount on line 1 or line 5, the amount of any EIC  
you claimed on your original return may change. For more  
information regarding the EIC, see Pub. 596 for the year you are  
amending.  
form and year you are amending.  
Line 7—Nonrefundable Credits  
Enter your total nonrefundable credits in column A.  
Nonrefundable credits are those that reduce your tax, but any  
excess isn’t refunded to you.  
If you are amending your EIC based on a nontaxable combat  
pay election, enter “nontaxable combat pay” and the amount in  
Part II (Part III if e-filing) of Form 1040-X.  
If you made any changes to Form 1040-X, lines 1 through 6,  
be sure to refigure your original credits. Attach the appropriate  
forms for the credits you are adding or changing.  
SSN required. If you didn't have an SSN on or before the due  
date of your return for the tax year being amended (including  
extensions), you can't claim the EIC on your amended return.  
Also, if a child didn't have an SSN on or before the due date of  
your return for the tax year being amended (including  
Credit for qualifying children and other dependents. If you  
are amending a return with a retroactive claim of the child tax  
credit, you must have an SSN valid for employment issued for  
the child before the due date for filing the return you are  
amending, including extensions. If you are amending a return  
with a retroactive claim of the credit for other dependents, the  
dependent you claim must have been issued an SSN, ITIN, or  
adoption taxpayer identification number (ATIN) on or before the  
due date for filing the return you are amending, including  
extensions. Your child tax credit may be refundable. For  
additional information, see Schedule 8812 (Form 1040) and its  
instructions for the year of the tax return you are amending. If  
extensions), you can't count that child as a qualifying child in  
figuring the amount of the EIC on your amended return.  
Line 15—Refundable Credits  
A refundable credit can give you a refund for any part of a credit  
that is more than your total tax. Enter, in column A, the total of  
the refundable credits from Schedule 8812 (Form 1040), Form  
8
Instructions for Form 1040-X (Rev. February 2024)  
                 
8863, the recovery rebate (as applicable), and Schedule 3 (Form  
1040) for the year you are amending. Check as applicable the  
boxes for Schedule 8812 (Form 1040), and Forms 2439, 4136,  
8885, 8863, and 8962.  
Line 18—Overpayment  
Enter the overpayment from your original return. If your original  
return was changed by the IRS and the result was an additional  
overpayment of tax, also include that amount on line 18. Don’t  
include interest you received on any refund. Any additional  
refund you are entitled to on Form 1040-X will be sent separately  
from any refund you haven’t yet received from your original  
return.  
If you are amending your return to claim or change a  
refundable credit, attach the appropriate schedule(s) or form(s).  
In addition, in the blank area after “other (specify),list all of your  
refundable credits for which there is not a checkbox. Include the  
form number for the credit if there is one.  
SSN required. If you are amending a return with a retroactive  
claim of the refundable child tax credit or the additional child tax  
credit, you must have an SSN valid for employment issued for  
the child before the due date for filing the return, including  
extensions. For additional information, see Schedule 8812 (Form  
1040) and its instructions for the year of the tax return you are  
amending. If amending a 2019 or 2020 return, also see Pub. 972  
for 2019 or 2020, respectively.  
Line 19—Amount Available To Pay Additional Tax  
If line 18 is larger than line 17, line 19 will be negative. You will  
owe additional tax. To figure the amount owed, treat the amount  
on line 19 as positive and add it to the amount on line 11. Enter  
the result on line 20.  
Line 20—Amount You Owe  
Line 16—Amount Paid With Extension or Tax  
Return  
See the Amount you owe section in your income tax return  
instructions or go to IRS.gov/Payments for payment options.  
If you elected to apply any part of an overpayment on  
On this line, enter the total of the following amounts.  
your original return to your next year's estimated tax, you  
!
Any amount paid with your request for an extension on Form  
CAUTION  
can’t reverse that election on your amended return.  
4868, Application for Automatic Extension of Time To File U.S.  
Individual Income Tax Return; or Form 2350, Application for  
Extension of Time To File U.S. Income Tax Return. Also include  
any amount paid electronically in connection with an extension of  
time to file, but don’t include the convenience fee you were  
charged.  
Line 22—Overpayment Received as Refund  
The refund amount on line 22 will be sent separately from any  
refund you claimed on your original return (see the instructions  
for line 18). We will figure any interest and include it in your  
refund.  
The amount you paid with your original return, regardless of  
method. Also include any additional payments you made after it  
was filed. However, don’t include payments of interest or  
penalties, or the convenience fee you were charged.  
You will receive a check for any refund due to you. A refund  
on a paper-filed amended return can’t be deposited directly to  
your bank account.  
Example. You are filing Form 1040-X to amend your 2022  
tax return. You sent a check for $1,500 with your original return,  
reflecting a payment of $1,400 in taxes and a $100 estimated tax  
penalty. When completing Form 1040-X, enter $1,400 on line 16  
(the check sent with the original return minus the $100 penalty).  
If you owe past-due federal or state debts, all or part of your  
overpayment will be used to pay the past-due amounts. You will  
receive a notice if any of your overpayment has been applied to  
past-due amounts.  
Line 17—Total Payments  
Line 23—Overpayment Applied to Estimated Tax  
Include any amounts from Form 8689, Allocation of Individual  
Income Tax to the U.S. Virgin Islands, that are being included in  
the total payments line on your Form 1040 or 1040-SR. For  
additional information, see Form 8689 for the year of the tax  
return you are amending.  
Enter on line 23 the amount, if any, from line 21 you want applied  
to your estimated tax for next year. Also enter that tax year in the  
space provided. No interest will be paid on this amount.  
Refund or Amount You Owe  
If you owe past-due federal or state debts, all or part of your  
overpayment will be used to pay the past-due amounts. You will  
receive a notice if any of your overpayment has been applied to  
past-due amounts, so you will know how much was applied to  
your estimated tax.  
The purpose of this section is to figure the additional tax you owe  
or excess amount you have paid (overpayment). All of your  
payments (for the tax year you are amending) received up to the  
date of this amended return are taken into account, as well as  
any overpayment on your original return or after adjustment by  
the IRS. It is as if you were using the new information to  
complete your original return. If the results show a larger  
overpayment than before, the difference between the two  
becomes your new overpayment. You can choose to receive the  
refund or apply it to your estimated tax for the following year. In  
either case, it can be used by the IRS to pay other federal or  
state debts that still exist. If the results show that you owe, it is  
because you don’t have enough additional withholding or  
because filing your original return with the information you have  
now would have resulted in a smaller overpayment or a balance  
due.  
You can’t change your election to apply part or all of the  
overpayment on line 21 to next year's estimated tax.  
!
CAUTION  
Part I—Dependents  
Lines 24, 26, 28, and 29—Reserved for Future  
Use  
These lines are reserved for future use. Do not enter an amount  
on these lines.  
Line 30—Dependents  
List all dependents claimed on this amended return. This  
includes:  
9
Instructions for Form 1040-X (Rev. February 2024)  
                 
Dependents claimed on your original return who are still being  
If you are filing an amended joint return and each taxpayer will  
receive an IP PIN, enter your IP PIN in the space provided next  
to the box for your occupation on your Form 1040-X. Enter the  
spouse's IP PIN in the space provided next to the box for the  
spouse's occupation.  
If you need more information, including how to retrieve your IP  
PIN online, go to IRS.gov/IPPIN. If you are unable to retrieve your  
IP PIN online, call 800-908-4490.  
claimed on this return, and  
Dependents not claimed on your original return who are being  
added to this return.  
See Dependents, in the instructions for the tax return for the  
year you are amending, for more information.  
Part II—Direct Deposit (for E-Filed  
Form 1040-X Only)  
New IP PINs are generated every year. They will  
generally be sent out by mid-January. Use this IP PIN on  
!
Beginning in February 2023, if you electronically file a Form  
1040-X for tax year 2021 or later, you may request your refund  
be directly deposited into your checking or savings account.  
CAUTION  
any Form 1040-X you file.  
Requirements for a Paper Return  
If you want us to directly deposit the amount shown on line 22  
to your checking or savings account at a bank or other financial  
institution (such as a credit union) in the United States:  
You must handwrite your signature on your return if you file it on  
paper. Digital, electronic, or typed-font signatures are not valid  
signatures for Forms 1040-X filed on paper.  
Complete lines 31 through 33 on Form 1040-X (if you want  
your refund deposited to only one account); or  
Requirements for an Electronic Return  
Check the box on Form 1040, 1040-SR, or 1040-NR, line 35a,  
To file your return electronically, you must sign the return  
electronically using a personal identification number (PIN) and  
provide the information described below. If you are filing online  
using software, you must use a Self-Select PIN. If you are filing  
electronically using a tax practitioner, you can use a Self-Select  
PIN or a Practitioner PIN. If we issued you an IP PIN for the year,  
all six digits of your IP PIN must appear in the IP PIN spaces  
provided next to the space for your occupation for your electronic  
signature to be complete. Do not use an IP PIN from a prior year,  
even if amending a return filed in a prior year. Failure to include  
an issued IP PIN on the electronic return will result in an invalid  
signature and a rejected return. If you are filing a joint return and  
both taxpayers were issued IP PINs, enter both IP PINs in the  
spaces provided.  
and attach Form 8888, Allocation of Refund, if you want to split  
the direct deposit into more than one account.  
A direct deposit will be issued using the banking information  
on Form 1040-X. Do not complete lines 35b through 35d on  
Form 1040, 1040-SR, or 1040-NR.  
If an account issue prevents a direct deposit, a refund will be  
issued by paper check to the most recent address.  
Explanation of Changes (Part II for  
Paper-Filed Form 1040-X or Part III for  
E-Filed Form 1040-X)  
Self-Select PIN. The Self-Select PIN method allows you to  
create your own PIN. If you are married filing jointly, you and your  
spouse will each need to create a PIN and enter these PINs as  
your electronic signatures.  
A PIN is any combination of five digits you choose except five  
zeros. If you use a PIN, there is nothing to sign and nothing to  
mail—not even your Forms W-2.  
Your electronic return is considered a validly signed return  
only when it includes your PIN; last name; date of birth; IP PIN, if  
applicable; and AGI from your originally filed prior year federal  
income tax return, if applicable. If you're filing jointly, your  
electronic return must also include your spouse's PIN; last name;  
date of birth; IP PIN, if applicable; and AGI, if applicable, in order  
to be considered validly signed. Don't use your AGI from an  
amended return (Form 1040-X) or a math error correction made  
by the IRS. Your AGI from your prior year return is generally the  
amount shown on the federal income tax return you filed last  
year that was due last year. For example, when filing an  
The IRS needs to know why you are filing Form 1040-X. For  
example, you:  
Received another Form W-2 after you filed your return,  
Forgot to claim the child tax credit or the credit for other  
dependents,  
Changed your filing status from qualifying surviving spouse  
(or, if amending a 2021 or earlier return, qualifying widow(er)) to  
head of household,  
Are carrying a credit to an earlier year, or  
Are claiming a tax benefit from recently enacted legislation for  
disaster relief.  
Sign Your Return  
Form 1040-X isn't considered a valid return unless you sign it in  
accordance with the requirements in these instructions. If you  
are filing an amended joint return, your spouse must also sign. If  
your spouse can't sign the return, see Pub. 501. Be sure to date  
your return and enter your occupation(s). If you have someone  
prepare your amended return, you are still responsible for the  
correctness of the amended return. If your amended return is  
signed by a representative for you, you must have a power of  
attorney attached that specifically authorizes the representative  
to sign your amended return. To do this, you can use Form 2848.  
If you are filing an amended joint return as a surviving spouse,  
see Death of a Taxpayer in the instructions for your original tax  
return.  
amended return in 2023, enter the amount from your 2021 Form  
1040 ,1040-SR, or 1040-NR, line 11, that you filed in 2022. If you  
didn't file a prior year income tax return, or we have not yet  
processed or only recently processed your prior year tax return,  
enter “$0” as the prior year AGI verification. If you don't have your  
prior year income tax return, call the IRS at 800-908-9946 to get  
a free transcript of your return or go to IRS.gov/Transcript. If you  
filed electronically last year, you, and your spouse if filing jointly,  
may use your prior year PIN to verify your identity instead of your  
prior year AGI. The prior year PIN is the five-digit PIN you used to  
electronically sign your prior year return.  
Identity Protection Personal Identification Number (IP PIN).  
If you received an IP PIN from the IRS, enter it in the IP PIN  
spaces provided next to the box for your occupation on your  
Form 1040-X. You must correctly enter all six numbers of your IP  
PIN. If you didn't receive an IP PIN, leave these spaces blank.  
Practitioner PIN. The Practitioner PIN method allows you to  
authorize your tax practitioner to enter or generate your PIN.  
Your electronic return is considered a validly signed return only  
when it includes your PIN; last name; date of birth; and IP PIN, if  
applicable. If you're filing jointly, your electronic return must, in  
All taxpayers are now eligible for an IP PIN. For more  
information, see Pub. 5477. To apply for an IP PIN, go to  
TIP  
IRS.gov/IPPIN and use the Get an IP PIN tool.  
10  
Instructions for Form 1040-X (Rev. February 2024)  
       
order to be considered validly signed, also include your spouse's  
PIN; last name; date of birth; and IP PIN, if applicable. The  
practitioner can provide you with details.  
IF you live in...  
THEN mail Form 1040-X  
and attachments to...  
Alabama, Arkansas, Florida,  
Georgia, Louisiana, Mississippi,  
Oklahoma, or Texas  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0052  
Paid Preparer  
Generally, anyone you pay to prepare your amended return must  
sign it and include their Preparer Tax Identification Number  
(PTIN) in the space provided. The preparer must give you a copy  
of the amended return for your records. Someone who prepares  
your amended return but doesn’t charge you shouldn’t sign.  
Alaska, Arizona, California,  
Colorado, Hawaii, Idaho, Iowa,  
Kansas, Michigan, Montana,  
Nebraska, Nevada, New Mexico,  
North Dakota, Ohio, Oregon,  
South Dakota, Utah, Washington,  
or Wyoming  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0052  
Assembling Your Return  
Assemble any schedules and forms behind Form 1040-X in the  
order of the “Attachment Sequence No.shown in the upper-right  
corner of the schedule or form. If you have supporting  
statements, arrange them in the same order as the schedules or  
forms they support and attach them last. Don’t attach a copy of  
your original return, correspondence, or other items unless  
required to do so.  
Connecticut, Delaware, District of  
Columbia, Illinois, Indiana,  
Kentucky, Maine, Maryland,  
Massachusetts, Minnesota,  
Missouri, New Hampshire, New  
Jersey, New York, North Carolina,  
Pennsylvania, Rhode Island,  
South Carolina, Tennessee,  
Vermont, Virginia, West Virginia, or  
Wisconsin  
Department of the Treasury  
Internal Revenue Service  
Kansas City, MO 64999-0052  
Attach to the front of Form 1040-X:  
A copy of any Form W-2; Form W-2c; or Form 2439, Notice to  
Shareholder of Undistributed Long-Term Capital Gains, that  
supports changes made on this return;  
A foreign country, U.S. territory;* or  
use an APO or FPO address, or  
file Form 2555 or 4563, or are a  
dual-status alien  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0215  
A copy of any Form W-2G, Certain Gambling Winnings; or  
Form 1099-R that supports changes made on this return, but  
only if tax was withheld; and  
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or  
the Northern Mariana Islands, see Pub. 570.  
A copy of any Form 1042-S, Foreign Person's U.S. Source  
Income Subject to Withholding; Form SSA-1042S, Social  
Security Benefit Statement (Nonresident Aliens); Form  
RRB-1042S, Payments by the Railroad Retirement Board  
(Nonresident Aliens); or Form 8288-A, Statement of Withholding  
on Dispositions by Foreign Persons of U.S. Real Property  
Interests, that supports changes made on this return.  
Private delivery services (PDSs). Taxpayers can use certain  
PDSs designated by the IRS to meet the “timely mailing as timely  
filing” rule for tax returns. Go to IRS.gov/PDS for the current list  
of designated services.  
Attach to the back of Form 1040-X any Form 8805, Foreign  
Partner's Information Statement of Section 1446 Withholding  
Tax, that supports changes made on this return.  
The PDS can tell you how to get written proof of the mailing  
date.  
For the IRS mailing address to use if you’re using a PDS, go  
If you owe tax and you don’t want to pay electronically,  
enclose (don’t attach) your check or money order in the  
envelope with your amended return. See Line 20, earlier.  
PDSs can’t deliver items to P.O. boxes. You must use the  
U.S. Postal Service to mail any item to an IRS P.O. box  
!
Where To File  
CAUTION  
address.  
If you are amending your return because of any of the situations  
listed next, use the corresponding address.  
Paperwork Reduction Act Notice  
IF you are filing  
Form 1040-X...  
THEN mail Form 1040-X  
and attachments to...  
We ask for the information on this form to carry out the Internal  
Revenue laws of the United States. You are required to give us  
the information. We need it to ensure that you are complying with  
these laws and to allow us to figure and collect the right amount  
of tax.  
in response to a notice you  
received from the IRS  
the address shown  
in the notice.  
with Form 1040-NR or  
1040-NR-EZ  
Department of the Treasury  
Internal Revenue Service  
Austin, TX 73301-0215  
You are not required to provide the information requested on  
a form that is subject to the Paperwork Reduction Act unless the  
form displays a valid OMB control number. Books or records  
relating to a form or its instructions must be retained as long as  
their contents may become material in the administration of any  
Internal Revenue law. Generally, tax returns and return  
If none of the situations listed above apply to you, mail your  
amended return to the Internal Revenue Service Center shown  
next that applies to you.  
information are confidential, as required by section 6103.  
We welcome comments on forms. If you have comments  
concerning the accuracy of the time estimates or suggestions for  
making this form simpler, we would be happy to hear from you.  
You can send us comments from IRS.gov/FormComments. Or  
you can send your comments to the Internal Revenue Service,  
Tax Forms and Publications Division, 1111 Constitution Ave.  
NW, IR-6526, Washington, DC 20224. Don’t send your Form  
1040-X to this office.  
11  
Instructions for Form 1040-X (Rev. February 2024)  
         
TAS at IRS.gov/SAMS. Be sure to not include any personal  
The Taxpayer Advocate Service (TAS) Is Here To  
Help You  
taxpayer information.  
Low Income Taxpayer Clinics (LITCs)  
What Is TAS?  
LITCs are independent from the IRS and TAS. LITCs represent  
individuals whose income is below a certain level and who need  
to resolve tax problems with the IRS. LITCs can represent  
taxpayers in audits, appeals, and tax collection disputes before  
the IRS and in court. In addition, LITCs can provide information  
about taxpayer rights and responsibilities in different languages  
for individuals who speak English as a second language.  
Services are offered for free or a small fee. For more information  
or to find an LITC near you, go to the LITC page at  
TAS is an independent organization within the IRS that helps  
taxpayers and protects taxpayer rights. TAS strives to ensure  
that every taxpayer is treated fairly and that you know and  
understand your rights under the Taxpayer Bill of Rights.  
How Can You Learn About Your Taxpayer Rights?  
The Taxpayer Bill of Rights describes 10 basic rights that all  
taxpayers have when dealing with the IRS. Go to  
TaxpayerAdvocate.IRS.gov to help you understand what these  
rights mean to you and how they apply. These are your rights.  
Know them. Use them.  
Estimates of Taxpayer Burden  
The table below shows burden estimates as of November 2022  
for taxpayers filing a Form 1040-X tax return.  
What Can TAS Do for You?  
Reported time and cost burden is a national average and  
does not necessarily reflect a “typical” case. Most taxpayers  
experience lower than average burden, with taxpayer burden  
varying considerably by taxpayer type. The estimated average  
time burden for all taxpayers filing a Form 1040-X is 9 hours, with  
an average cost of $200 per return. This average includes all  
associated forms and schedules, across all preparation methods  
and taxpayer activities. There is significant variation in taxpayer  
activity within these estimates.  
TAS can help you resolve problems that you can’t resolve with  
the IRS. And their service is free. If you qualify for their  
assistance, you will be assigned to one advocate who will work  
with you throughout the process and will do everything possible  
to resolve your issue. TAS can help you if:  
Your problem is causing financial difficulty for you, your family,  
or your business;  
You face (or your business is facing) an immediate threat of  
adverse action; or  
You’ve tried repeatedly to contact the IRS but no one has  
Out-of-pocket costs include any expenses incurred by  
taxpayers to prepare and submit their tax returns. Examples  
include tax return preparation and submission fees, postage and  
photocopying costs, and tax preparation software costs. Tax  
preparation fees vary widely depending on the tax situation of  
the taxpayer, the type of professional preparer, and the  
geographic area.  
responded, or the IRS hasn’t responded by the date promised.  
How Can You Reach TAS?  
Puerto Rico. To find your advocate’s number:  
If you have comments concerning the time and cost estimates  
below, you can contact us at either one of the addresses shown  
under We welcome comments on forms, earlier.  
Download Pub. 1546, The Taxpayer Advocate Service Is Your  
Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf;  
Call the IRS toll free at 800-TAX-FORM (800-829-3676) to  
Estimates of Taxpayer Burden  
order a copy of Pub. 1546;  
Check your local directory; or  
Average Time Burden  
(Hours)  
Average Cost  
(Dollars)  
Call TAS toll free at 877-777-4778.  
All 1040-X  
Taxpayers  
9
$200  
How Else Does TAS Help Taxpayers?  
TAS works to resolve large-scale problems that affect many  
taxpayers. If you know of one of these broad issues, report it to  
12  
Instructions for Form 1040-X (Rev. February 2024)