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2001 Tax Help Archives |
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Tax Help Archives > 2001 > Instructions > Form 1040X
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Special SituationsNote. 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.
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. Line InstructionsAbove your name, enter the calendar or fiscal year of the return you are amending. Name, Address, and SSNIf 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 CChanging from separate to a joint return. If you and your spouse are changing from separate returns to a joint return, follow these steps.
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.
Lines 1 Through 31
To help you complete Form 1040X, start with:
Columns A Through CColumn 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:
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 DeductionsLine 1Enter 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:
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 2Did you originally file using TeleFile or Form 1040EZ?
Line 4Did you originally file using TeleFile or Form 1040EZ?
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 4TeleFile 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?
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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.
Generally, married people cannot file as head of household. But see Pub. 501, Exemptions, Standard Deduction, and Filing Information,
for an exception.![[ ]](graphics/squ.gif){kind=small}