Amended U.S. Individual Income Tax Return

Purpose of Form

Use Form 1040X to correct Forms 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, or 1040PC. If you used TeleFile to file your original return and these instructions do not give you all the information you need to complete Form 1040X, you can call 1-800-829-1040 for help.

You may also use Form 1040X to:

• Make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3 for details) or
• Change amounts previously adjusted by the IRS. Do not include any interest or penalties on Form 1040X; they will be adjusted accordingly.

File a separate Form 1040X for each year you are amending. If you are changing your Federal return, you may also have to change your state return. Please note that it often takes 2 to 3 months to process Form 1040X. Filing Form 1045. You may use Form 1045, Application for Tentative Refund, instead of Form 1040X to apply for a refund based on a net operating loss or general business credit carryback or a claim of right adjustment under section 1341(b)(1). But Form 1045 must be filed 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.

Information on Income,
Deductions, etc.

If you have questions such as what income is taxable or what expenses are deductible, the instructions for the return you are amending may help. Be sure to use the Tax Table or Tax Rate Schedules for the right year to figure the corrected tax. The related schedules and forms may also help. To get prior year forms, schedules, and instructions, call 1-800-TAX-FORM (1-800-829-3676) or download them from the IRS Web Site at www.irs.gov.

When To File

The time during which Form 1040X may be filed is extended 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. File Form 1040X only after you have filed your original return. Generally, Form 1040X must be filed within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. A return filed early is considered filed on the due date.

A Form 1040X based on a bad debt or worthless security generally must 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.

A Form 1040X based on a net operating loss carryback or a general business credit carryback generally must be filed within 3 years after the due date of the return (including extensions) for the tax year of the net operating loss or unused credit.

Where To File

Mail your return to the Internal Revenue Service Center for the place where you live.*

Special Situations

Note. If amending your return to include any item relating to a tax shelter required to be registered, attach Form 8271, Investor Reporting of Tax Shelter Registration Number.

Injured spouse claim. Do not use Form 1040X to file an injured spouse claim. Instead, file only Form 8379, Injured Spouse Claim and Allocation.

Net operating loss (NOL). Attach a computation of your NOL using Schedule A (Form 1045) and any carryover using Schedule B (Form 1045). A refund based on an NOL should not include a refund of self-employment tax reported on Form 1040X, line 9. See Pub. 536, Net Operating Losses, for details.

Carryback claims. You must attach copies of the following if Form 1040X is used as a carryback claim.

• Both pages of Form 1040 and Schedules A and D, if applicable, for the year in which the loss or credit originated. Enter Attachment to Form 1040X-Copy Only-Do Not Process at the top of these forms.
• Any Schedules K-1 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 or Schedule C or F.
• Forms or schedules for items refigured in the carryback year such as Form 6251, Form 3468, or Schedule A.

Your Form 1040X must have the appropriate forms and schedules attached or it will be returned for them.

Note. If you filed a joint or separate return for some, but not 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, see Pub. 536, Net Operating Losses, or Pub. 514, Foreign Tax Credit for Individuals.

Resident and nonresident aliens. Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. For details, see Pub. 519, U.S. Tax Guide for Aliens.

To amend Form 1040NR or 1040NR-EZ or to file the correct return, you must (a) fill in your name, address, and IRS individual taxpayer identification number (ITIN) or social security number (SSN) on Form 1040X; and (b) attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X.

Across the top of the return, enter Amended. Also, complete line B and Part II of Form 1040X. Include in Part II an explanation of the changes or corrections made.

Death of a taxpayer. If filing Form 1040X for a deceased taxpayer, enter Deceased, the deceased taxpayer's name, and the date of death across the top of Form 1040X.

If you are filing a joint return as a surviving spouse, enter Filing as surviving spouse in the area where you sign the return. If someone else is the personal representative, he or she 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 1040X to claim the refund. If you are a court-appointed representative or any other person claiming the refund, file Form 1040X 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.

Above your name, enter the calendar or fiscal year of the return you are amending.

Name, Address, and 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 did not file an original return, enter your name and SSN first.

Foreign address. Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Line C

Changing from separate to a joint return. If you and your spouse are changing from separate returns to a joint return, follow these steps.

1. Enter in column A the amounts from your return as originally filed or as previously adjusted (either by you or the IRS).
2. Combine the amounts from your spouse's return as originally filed or as previously adjusted with any other changes you or your spouse are making to determine the amounts to enter in column B. If your spouse did not file an original return, include your spouse's income, deductions, credits, other taxes, etc., to determine the amounts to enter in column B.
3. Read the instructions for column C on page 3 to figure the amounts to enter in that column.

Both of you must sign Form 1040X.

Joint and several tax liability. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, you may qualify for innocent spouse relief. For details, see Form 8857 or Pub. 971 (both relating to innocent spouse relief).

Head of household. If you are changing to the head of household filing status and the qualifying person is a child but not your dependent, enter the child's name and QND in Part II of Form 1040X.

Generally, married people cannot file as head of household. But see Pub. 501, Exemptions, Standard Deduction, and Filing Information, for an exception.

Lines 1 Through 31

If you are only providing additional information and not changing amounts you originally reported, skip lines 1-31 and complete Part II and, if applicable, Part III.

To help you complete Form 1040X, start with:

• Line 1 if you are changing income or deductions.
• Line 6 if you are changing only credits or other taxes.
• Line 10 if you are changing only payments.

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.

Column B. Enter the net increase or decrease for each line you are changing. Show decreases in parentheses.

Explain each change in Part II. If you need more space, attach a statement. Also, attach any schedule or form relating to the change. For example, attach Schedule A (Form 1040) if you are amending Form 1040 to itemize deductions. Do not attach items unless required to do so.

Column C. To figure the amounts to enter in this column:

• Add the increase in column B to column A or
• Subtract the decrease in column B from column A.

For any item you do not change, enter the amount from column A in column C.

Example. Anna Arbor originally reported $11,000 as her adjusted gross income on her 2000 Form 1040A. She received another Form W-2 for $500 after she filed her return. She completes line 1 of Form 1040X as follows.

She would also report any additional Federal income tax withheld on line 11 in column B.

Income and Deductions

Line 1

Enter your adjusted gross income (AGI). To find the corresponding line on the return you are amending, use the chart on page 6 for the appropriate year. A change you make to your AGI can cause other amounts to increase or decrease. For example, increasing your AGI may:

• Decrease your miscellaneous itemized deductions, the credit for child and dependent care expenses, the child tax credit, or education credits, or
• Increase your allowable charitable contributions deduction or the taxable amount of social security benefits.

Note. If you converted part or all of your IRA to a Roth IRA in 1998 and you elected to include the total taxable amount in your 1998 income, you cannot change that election after the due date of your return (including extensions).

Changing your AGI may also affect your total itemized deductions or your deduction for exemptions (see the instructions for line 4). Refigure these items and those listed above whenever you change your AGI.

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.

Changing your IRA deduction? In Part II of Form 1040X, 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 and Coverdell ESAs.

Line 2

Did you originally file using TeleFile or Form 1040EZ?

	Yes.	See TeleFile and Form 1040EZ Filers - Lines 2 and 4 on page 4 for the amount to enter on line 2.
	No.	Use the following chart to find the amount to enter on line 2.

Line 4

Did you originally file using TeleFile or Form 1040EZ?

	Yes.	See TeleFile and Form 1040EZ Filers - Lines 2 and 4 on page 4 for the amount to enter on line 4.
	No.	Use the following chart to find the amount to enter on line 4.

Who must use Deduction for Exemptions Worksheet. Use the chart below to find out if you must use that worksheet in the Form 1040 instructions for the year you are amending to figure the amount to enter on line 4 and, if applicable, line 30.

TeleFile and Form 1040EZ Filers - Lines 2 and 4

TeleFile filers. The amounts to enter on lines 2 and 4 of Form 1040X depend on whether you (or your spouse) could be claimed as a dependent on someone's return. First, get Form 1040EZ for the year you are amending. Next, complete line 5 of Form 1040EZ and, if applicable, the worksheet on the back of the form. Then, see Form 1040EZ filers next to determine the amounts to enter on lines 2 and 4 of Form 1040X.

Form 1040EZ filers. Did you check the Yes box on Form 1040EZ, line 5?

	Yes.	On Form 1040X, line 2, enter the amount from line E of the worksheet on the back of Form 1040EZ. On Form 1040X, line 4, enter zero (or the amount from line F of the 1040EZ worksheet if married filing jointly).
	No.	Use the following chart to find the amounts to enter on lines 2 and 4.

2001 Instructions Index | 2001 Tax Forms Main | IRS-Forms Main | Home