Form 1040-X: Amended U.S. Individual Income Tax Return

Form 1040-X generally compares information from the original return with the corrected information. The form is used to identify the amounts originally reported, the changes being made, and the corrected amounts after the changes.

Taxpayers should explain the reason for the amendment and include applicable supporting forms and documents. The IRS instructions should be reviewed before filing because requirements can vary depending on the type of change and the return being amended.

Section 1: Taxpayer Information

The beginning of Form 1040-X generally identifies the taxpayer and the return being amended. This information may include the taxpayer’s name, current address, Social Security number or applicable taxpayer identification number, and the tax year or period being amended.

Taxpayers should review this information carefully and make sure it matches the return being amended. If the taxpayer’s address has changed, the current address should generally be used when completing the amended return.

Section 2: Original and Corrected Amounts

Form 1040-X generally requires taxpayers to compare the amounts from the original return with the amounts after the proposed changes. The form uses columns to identify the original amounts, changes being made, and corrected amounts.

Taxpayers should use the applicable information from the original return or previously adjusted return and then enter the corrected information. The specific lines that need to be completed depend on what is being changed.

Section 3: Explanation of Changes

Form 1040-X includes a section where taxpayers explain why the amended return is being filed. The explanation should generally describe the changes being made and provide enough information for the IRS to understand the reason for the amendment.

Supporting forms and schedules may be needed to document the changes. Taxpayers should provide the applicable information and documentation requested by the IRS instructions for the type of amendment being submitted.

Section 4: Tax, Payments, and Refund or Amount Owed

The amended return generally determines whether the changes affect the taxpayer’s federal tax liability, payments, refund, or amount owed. Changes to income, deductions, credits, or other tax information may affect the final result.

Taxpayers should review the calculations carefully and make sure the amended amounts are supported by the applicable tax forms and records. Additional tax may be due if the amendment increases the taxpayer’s liability, while certain amendments may result in an additional refund or credit.

Section 5: Supporting Forms and Documents

Depending on the reason for filing Form 1040-X, taxpayers may need to include corrected or additional forms, schedules, statements, or other supporting documentation. The documents needed will depend on the specific changes being made.

Taxpayers should organize the supporting information with the amended return according to the current IRS instructions. Paper-filed amended returns may have specific requirements for attaching an updated Form 1040, Form 1040-SR, or Form 1040-NR and supporting schedules.

Section 6: Review and Filing

Before submitting Form 1040-X, taxpayers should review the amended return and make sure the information is complete and accurate. The taxpayer should verify the return being amended, corrected amounts, explanation of changes, and supporting documents.

Form 1040-X can generally be filed electronically for eligible returns using tax filing software, while paper filing remains available. Filing requirements can vary depending on the original return and circumstances, so taxpayers should review the current IRS instructions before submitting the amended return.