IRS Form 1040X Amended U.S. Individual Income Tax Return

What Is Form 1040-X?

IRS Form 1040-X, Amended U.S. Individual Income Tax Return is a document used to correct records on your tax return form. IRS 1040-X Form issuing department is the Internal Revenue Service (IRS). The form is updated on a yearly basis. The last revision of the document was in January 2019. Use this link to download Form 1040-X to file for the previous year.

Fill out the IRS Form 1040-X to:

  • Amend information on already submitted Forms 1040, 1040-NR, and 1040-NR-EZ;
  • Make some elections after the due date;
  • Change the amounts adjusted by the IRS (do not include any penalties or interest on this form as they are adjusted separately); and
  • Claim a carryback because of a loss or unused credit.

When you submit an amendment on the 1040-X tax return, it is considered your tax return form for that year. Fill out a separate form for every year you are changing information for. Do not submit this document to request a refund of interest and penalties, or addition to the tax you have already paid. File Form 843, Claim for Refund and Request for Abatement instead.

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1040X
Department of the Treasury—Internal Revenue Service
Amended U.S. Individual Income Tax Return
OMB No. 1545-0074
Go to www.irs.gov/Form1040X for instructions and the latest information.
(Rev. January 2019)
This return is for calendar year
2018
2017
2016
2015
Other year. Enter one: calendar year
or fiscal year (month and year ended):
Your first name and initial
Last name
Your social security number
Spouse’s social security number
If a joint return, spouse’s first name and initial
Last name
Current home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Your phone number
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.
Foreign country name
Foreign province/state/county
Foreign postal code
Amended return filing status. You must check one box even if you are not
Full-year health care coverage (or, for
changing your filing status. Caution: In general, you can’t change your filing status
2018 amended returns only, exempt). See inst.
from a joint return to separate returns after the due date.
Single
Married filing jointly
Married filing separately
Qualifying widow(er)
Head of household (If the qualifying person is a child but not your dependent, see instructions.)
A. Original amount
B. Net change—
Use Part III on the back to explain any changes
reported or as
amount of increase
C. Correct
previously adjusted
or (decrease)—
amount
Income and Deductions
(see instructions)
explain in Part III
1
Adjusted gross income. If a net operating loss (NOL) carryback is
included, check here .
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2
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Itemized deductions or standard deduction
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3
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Subtract line 2 from line 1
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4a Exemptions (amended returns for years before 2018 only). If changing,
complete Part I on page 2 and enter the amount from line 29 .
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4a
b Qualified business income deduction (2018 amended returns only)
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4b
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Taxable income. Subtract line 4a or 4b from line 3. If the result is zero
or less, enter -0-
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5
Tax Liability
Tax. Enter method(s) used to figure tax (see instructions):
6
6
7
Credits. If a general business credit carryback is included, check here
7
8
8
Subtract line 7 from line 6. If the result is zero or less, enter -0- .
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9
9
Health care: individual responsibility (see instructions) .
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10
Other taxes .
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Total tax. Add lines 8, 9, and 10
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11
Payments
12
Federal income tax withheld and excess social security and tier 1 RRTA
tax withheld. (If changing, see instructions.)
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13
Estimated tax payments, including amount applied from prior year’s
return .
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Earned income credit (EIC) .
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14
15
Refundable credits from:
Schedule 8812
Form(s)
2439
4136
8863
8885
8962 or
15
other (specify):
16
Total amount paid with request for extension of time to file, tax paid with original return, and additional
tax paid after return was filed
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16
17
Total payments. Add lines 12 through 15, column C, and line 16 .
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17
Refund or Amount You Owe
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18
Overpayment, if any, as shown on original return or as previously adjusted by the IRS
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19
Subtract line 18 from line 17. (If less than zero, see instructions.)
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19
20
Amount you owe. If line 11, column C, is more than line 19, enter the difference
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20
21
If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return
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Amount of line 21 you want refunded to you .
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23
Amount of line 21 you want applied to your (enter year):
estimated tax
23
Complete and sign this form on page 2.
1040X
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 1-2019)
Cat. No. 11360L
1040X
Department of the Treasury—Internal Revenue Service
Amended U.S. Individual Income Tax Return
OMB No. 1545-0074
Go to www.irs.gov/Form1040X for instructions and the latest information.
(Rev. January 2019)
This return is for calendar year
2018
2017
2016
2015
Other year. Enter one: calendar year
or fiscal year (month and year ended):
Your first name and initial
Last name
Your social security number
Spouse’s social security number
If a joint return, spouse’s first name and initial
Last name
Current home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
Your phone number
City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.
Foreign country name
Foreign province/state/county
Foreign postal code
Amended return filing status. You must check one box even if you are not
Full-year health care coverage (or, for
changing your filing status. Caution: In general, you can’t change your filing status
2018 amended returns only, exempt). See inst.
from a joint return to separate returns after the due date.
Single
Married filing jointly
Married filing separately
Qualifying widow(er)
Head of household (If the qualifying person is a child but not your dependent, see instructions.)
A. Original amount
B. Net change—
Use Part III on the back to explain any changes
reported or as
amount of increase
C. Correct
previously adjusted
or (decrease)—
amount
Income and Deductions
(see instructions)
explain in Part III
1
Adjusted gross income. If a net operating loss (NOL) carryback is
included, check here .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
2
Itemized deductions or standard deduction
.
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.
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.
3
3
Subtract line 2 from line 1
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.
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.
.
.
.
.
4a Exemptions (amended returns for years before 2018 only). If changing,
complete Part I on page 2 and enter the amount from line 29 .
.
.
.
4a
b Qualified business income deduction (2018 amended returns only)
.
.
4b
5
Taxable income. Subtract line 4a or 4b from line 3. If the result is zero
or less, enter -0-
.
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.
.
.
5
Tax Liability
Tax. Enter method(s) used to figure tax (see instructions):
6
6
7
Credits. If a general business credit carryback is included, check here
7
8
8
Subtract line 7 from line 6. If the result is zero or less, enter -0- .
.
.
9
9
Health care: individual responsibility (see instructions) .
.
.
.
.
.
10
Other taxes .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
11
Total tax. Add lines 8, 9, and 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Payments
12
Federal income tax withheld and excess social security and tier 1 RRTA
tax withheld. (If changing, see instructions.)
12
.
.
.
.
.
.
.
.
.
13
Estimated tax payments, including amount applied from prior year’s
return .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
14
Earned income credit (EIC) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Refundable credits from:
Schedule 8812
Form(s)
2439
4136
8863
8885
8962 or
15
other (specify):
16
Total amount paid with request for extension of time to file, tax paid with original return, and additional
tax paid after return was filed
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
17
Total payments. Add lines 12 through 15, column C, and line 16 .
.
.
.
.
.
.
.
.
.
.
.
.
17
Refund or Amount You Owe
18
18
Overpayment, if any, as shown on original return or as previously adjusted by the IRS
.
.
.
.
.
19
Subtract line 18 from line 17. (If less than zero, see instructions.)
.
.
.
.
.
.
.
.
.
.
.
.
19
20
Amount you owe. If line 11, column C, is more than line 19, enter the difference
.
.
.
.
.
.
.
20
21
If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return
21
22
Amount of line 21 you want refunded to you .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
23
Amount of line 21 you want applied to your (enter year):
estimated tax
23
Complete and sign this form on page 2.
1040X
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 1-2019)
Cat. No. 11360L
2
Form 1040X (Rev. 1-2019)
Page
Part I
Exemptions and Dependents
Complete this part only if any information relating to exemptions (to dependents if amending your 2018 return) has changed from what
you reported on the return you are amending. This would include a change in the number of exemptions (of dependents if amending
your 2018 return).
For 2018 amended returns only, leave lines 24, 28, and 29 blank. Fill in all
A. Original number
!
of exemptions or
C. Correct
other applicable lines.
CAUTION
amount reported
B. Net change
number
Note: See the Form 1040 or, for amended returns for years before 2018,
or as previously
or amount
adjusted
the Form 1040A instructions. See also the Form 1040X instructions.
24
Yourself and spouse. Caution: If someone can claim you as a
dependent, you can’t claim an exemption for yourself. If amending your
2018 return, leave line blank .
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24
25
Your dependent children who lived with you
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25
26
Your dependent children who didn’t live with you due to divorce or separation
26
27
27
Other dependents .
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28
Total number of exemptions. Add lines 24 through 27. If amending your
2018 return, leave line blank
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28
29
Multiply the number of exemptions claimed on line 28 by the exemption
amount shown in the instructions for line 29 for the year you are
amending. Enter the result here and on line 4a on page 1 of this form. If
amending your 2018 return, leave line blank
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29
30
List ALL dependents (children and others) claimed on this amended return. If more than 4 dependents, see inst. and
here
Dependents (see instructions):
(d)
if qualifies for (see instructions):
(b) Social security
c) Relationship
(
Credit for other dependents
Child tax credit
(a) First name
Last name
number
to you
(2018 amended returns only)
Part II
Presidential Election Campaign Fund
Checking below won’t increase your tax or reduce your refund.
Check here if you didn’t previously want $3 to go to the fund, but now do.
Check here if this is a joint return and your spouse did not previously want $3 to go to the fund, but now does.
Part III
Explanation of Changes.
In the space provided below, tell us why you are filing Form 1040X.
Attach any supporting documents and new or changed forms and schedules.
Remember to keep a copy of this form for your records.
Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, including accompanying schedules and
statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than taxpayer) is
based on all information about which the preparer has any knowledge.
Sign Here
Your signature
Date
Your occupation
Spouse’s signature. If a joint return, both must sign.
Date
Spouse’s occupation
Paid Preparer Use Only
Preparer’s signature
Date
Firm’s name (or yours if self-employed)
Print/type preparer’s name
Firm’s address and ZIP code
Check if self-employed
PTIN
Phone number
EIN
1040X
For forms and publications, visit www.irs.gov.
Form
(Rev. 1-2019)

Download IRS Form 1040X Amended U.S. Individual Income Tax Return

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How to Amend My Tax Return?

In order to amend your tax return you need:

  • Fillable Form 1040-X and its instructions;
  • Copy of the return form you are amending, including copies of all the supporting forms, worksheets, and schedules you have completed it with;
  • All notices you have received from the IRS on any adjustments to the return you are amending; and
  • Instructions to the return you are amending. Find the filling out instructions for current and prior years on the IRS official website.

If you use the amended individual income tax return to change information provided via the Form 1040-NR or 1040-NR-EZ, or if you have filed Form 1040 instead of Form 1040-NR or Form 1040-NR-EZ or vice versa, do the following:

  1. Enter on the front page of the IRS Form 1040-X your name, current address, and SSN or individual taxpayer number. Do not provide here any other information;
  2. Skip Part I and Part II on the second page of the form;
  3. Provide the reason why you are filing Form 1040-X in Part III;
  4. Fill out a new or corrected tax return form (Form 1040, Form 1040-NR, or Form 1040-NR-EZ);
  5. Write "Amended" across the top part of the new or corrected form;
  6. Attach it to the back of the IRS 1040-X Form and submit.

IRS Form 1040-X Instructions

Step-by-step Form 1040X instructions can be downloaded by clicking this link. For a credit or refund, file the amended individual income tax return within 3 years after the date you filed the original return form (including extensions) or 2 years after you paid the tax, whichever comes later. Form 1040-X time limit can be suspended for certain individuals who cannot manage their financial affairs due to physical or mental disabilities.

Pay the additional tax due on IRS 1040-X Form within 21 calendar days from the date of receiving the notice. Otherwise, you will have to pay a penalty 0.5 or 1% of the unpaid amount for every month of delay. If you do not wish to use an e-version of Form 1040-X, you can order a paper copy from the IRS site.

IRS 1040-X Related Forms

The Form 1040-X related forms are as follows:

  • Form 1040, U.S. Individual Income Tax Return;
  • Form 1040-C, U.S. Departing Alien Income Tax Return;
  • Form 1040-NR, U.S. Nonresident Alien Income Tax Return;
  • Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents;
  • Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico);
  • Form 1040-V, Payment Voucher;
  • Form 1040-ES, Estimated Tax for Individuals;
  • Form 843, Claim for Refund and Request for Abatement;
  • Form 1045, Application for Tentative Refund; and
  • Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.
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