טופס 1040-X הוראות
הוראות טופס 1040-X, החזרת מס הכנסה אישי בארה"ב
2024 בפברואר
טפסים קשורים
- טופס 1040-X - החזר כספי אמריקאי
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
Contents
Page
Part II—Direct Deposit (for E-Filed Form 1040-X
Explanation of Changes (Part II for Paper-Filed
Form 1040-X or Part III for E-Filed Form
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
What’s New
Certain 2020 tax returns. The lookback period for certain
2020 individual income tax returns filed after April 15, 2021, has
been extended. See Postponed 2020 individual income tax
returns, later.
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
Line 2—Itemized Deductions or Standard
Line 4b—Qualified Business Income
when line 18 is larger than line 17.
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
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
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
account. See Part II—Direct Deposit (for E-Filed Form 1040-X
Only), later, for more information.
Line 19—Amount Available To Pay
Line 22—Overpayment Received as
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
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,
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
contingency operations, later.
(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
•
•
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
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
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
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
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
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
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
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
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
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
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
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
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 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)
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
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
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?
TAS has offices in every state, the District of Columbia, and
•
If you have comments concerning the time and cost estimates
below, you can contact us at either one of the addresses shown
Download Pub. 1546, The Taxpayer Advocate Service Is Your
•
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)