Instructions for IRS Form 1040x - Amended U.S. Individual Income Tax Return

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Instructions for Form 1040X
Department of the Treasury
Internal Revenue Service
(Rev. January 2019)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
Contents
Page
otherwise noted.
Line 23—Overpayment Applied to
Estimated Tax
17
. . . . . . . . . . . . . . . . . . . .
Contents
Page
Line 29—Exemption Amount (for years
Future Developments
2
. . . . . . . . . . . . . . . . . . . . . . . .
before 2018 only)
17
. . . . . . . . . . . . . . . . . . . . .
What's New
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 30—Dependents
17
. . . . . . . . . . . . . . . . . . . .
General Instructions
3
. . . . . . . . . . . . . . . . . . . . . . . . .
Line Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purpose of Form
3
. . . . . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year
7
. . . . . . . . . . . . . . . . . . . .
Interest and Penalties
3
. . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
When To File
3
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Number (SSN)
7
. . . . . . . . . . . . . . . . . . . . . . . .
Special Situations
4
. . . . . . . . . . . . . . . . . . . . . . . .
Amended Return Filing Status
7
. . . . . . . . . . . . . . .
Tracking Your Amended Return
7
. . . . . . . . . . . . . .
Lines 1 Through 30—Which Lines To
Special Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Complete
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year
7
. . . . . . . . . . . . . . . . . . . .
Columns A Through C
8
. . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Income and Deductions
11
. . . . . . . . . . . . . . . . . .
Number (SSN)
7
. . . . . . . . . . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income
11
. . . . . . . . . .
Amended Return Filing Status
7
. . . . . . . . . . . . . . .
Line 2—Itemized Deductions or Standard
Lines 1 Through 30—Which Lines To
Deduction
11
. . . . . . . . . . . . . . . . . . . . . . .
Complete
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Columns A Through C
8
. . . . . . . . . . . . . . . . . . . . .
2018 only)
11
. . . . . . . . . . . . . . . . . . . . . . .
Income and Deductions
11
. . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 1—Adjusted Gross Income
11
. . . . . . . . . .
(amended returns for years prior to
Line 2—Itemized Deductions or Standard
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Deduction
11
. . . . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income
12
. . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Tax Liability
12
. . . . . . . . . . . . . . . . . . . . . . . . . . .
2018 only)
11
. . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax
12
. . . . . . . . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 7—Credits
13
. . . . . . . . . . . . . . . . . . . . .
(amended returns for years prior to
Line 9—Health Care: Individual
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Responsibility
13
. . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income
12
. . . . . . . . . . . . . . .
Line 10—Other Taxes
13
. . . . . . . . . . . . . . . . .
Tax Liability
12
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax
12
. . . . . . . . . . . . . . . . . . . . . . . .
Line 12—Withholding
14
. . . . . . . . . . . . . . . . .
Line 7—Credits
13
. . . . . . . . . . . . . . . . . . . . .
Line 13—Estimated Tax Payments
14
. . . . . . .
Line 9—Health Care: Individual
Line 14—Earned Income Credit (EIC)
14
. . . . .
Responsibility
13
. . . . . . . . . . . . . . . . . . . . .
Line 15—Refundable Credits
14
. . . . . . . . . . . .
Line 10—Other Taxes
13
. . . . . . . . . . . . . . . . .
Line 16—Amount Paid With Extension or
Payments
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax Return
15
. . . . . . . . . . . . . . . . . . . . . . .
Line 12—Withholding
14
. . . . . . . . . . . . . . . . .
Line 17—Total Payments
15
. . . . . . . . . . . . . .
Line 13—Estimated Tax Payments
14
. . . . . . .
Refund or Amount You Owe
15
. . . . . . . . . . . . . . .
Line 14—Earned Income Credit (EIC)
14
. . . . .
Line 18—Overpayment
15
. . . . . . . . . . . . . . . .
Line 15—Refundable Credits
14
. . . . . . . . . . . .
Line 19—Amount Available To Pay
Line 16—Amount Paid With Extension or
Additional Tax
16
. . . . . . . . . . . . . . . . . . . .
Tax Return
15
. . . . . . . . . . . . . . . . . . . . . . .
Line 20—Amount You Owe
16
. . . . . . . . . . . . .
Line 17—Total Payments
15
. . . . . . . . . . . . . .
Line 22—Overpayment Received as
Refund or Amount You Owe
15
. . . . . . . . . . . . . . .
Refund
16
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 18—Overpayment
15
. . . . . . . . . . . . . . . .
Line 23—Overpayment Applied to
Line 19—Amount Available To Pay
Estimated Tax
17
. . . . . . . . . . . . . . . . . . . .
Additional Tax
16
. . . . . . . . . . . . . . . . . . . .
Part I—Exemptions and Dependents
17
. . . . . . . . . . . .
Line 20—Amount You Owe
16
. . . . . . . . . . . . .
Line 29—Exemption Amount (for years
Line 22—Overpayment Received as
before 2018 only)
17
. . . . . . . . . . . . . . . . . . . . .
Refund
16
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 30—Dependents
17
. . . . . . . . . . . . . . . . . . . .
Feb 22, 2019
Cat. No. 11362H
Instructions for Form 1040X
Department of the Treasury
Internal Revenue Service
(Rev. January 2019)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
Contents
Page
otherwise noted.
Line 23—Overpayment Applied to
Estimated Tax
17
. . . . . . . . . . . . . . . . . . . .
Contents
Page
Line 29—Exemption Amount (for years
Future Developments
2
. . . . . . . . . . . . . . . . . . . . . . . .
before 2018 only)
17
. . . . . . . . . . . . . . . . . . . . .
What's New
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 30—Dependents
17
. . . . . . . . . . . . . . . . . . . .
General Instructions
3
. . . . . . . . . . . . . . . . . . . . . . . . .
Line Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purpose of Form
3
. . . . . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year
7
. . . . . . . . . . . . . . . . . . . .
Interest and Penalties
3
. . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
When To File
3
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Number (SSN)
7
. . . . . . . . . . . . . . . . . . . . . . . .
Special Situations
4
. . . . . . . . . . . . . . . . . . . . . . . .
Amended Return Filing Status
7
. . . . . . . . . . . . . . .
Tracking Your Amended Return
7
. . . . . . . . . . . . . .
Lines 1 Through 30—Which Lines To
Special Instructions
7
. . . . . . . . . . . . . . . . . . . . . . . . .
Complete
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year
7
. . . . . . . . . . . . . . . . . . . .
Columns A Through C
8
. . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Income and Deductions
11
. . . . . . . . . . . . . . . . . .
Number (SSN)
7
. . . . . . . . . . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income
11
. . . . . . . . . .
Amended Return Filing Status
7
. . . . . . . . . . . . . . .
Line 2—Itemized Deductions or Standard
Lines 1 Through 30—Which Lines To
Deduction
11
. . . . . . . . . . . . . . . . . . . . . . .
Complete
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Columns A Through C
8
. . . . . . . . . . . . . . . . . . . . .
2018 only)
11
. . . . . . . . . . . . . . . . . . . . . . .
Income and Deductions
11
. . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 1—Adjusted Gross Income
11
. . . . . . . . . .
(amended returns for years prior to
Line 2—Itemized Deductions or Standard
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Deduction
11
. . . . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income
12
. . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Tax Liability
12
. . . . . . . . . . . . . . . . . . . . . . . . . . .
2018 only)
11
. . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax
12
. . . . . . . . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 7—Credits
13
. . . . . . . . . . . . . . . . . . . . .
(amended returns for years prior to
Line 9—Health Care: Individual
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Responsibility
13
. . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income
12
. . . . . . . . . . . . . . .
Line 10—Other Taxes
13
. . . . . . . . . . . . . . . . .
Tax Liability
12
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Payments
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax
12
. . . . . . . . . . . . . . . . . . . . . . . .
Line 12—Withholding
14
. . . . . . . . . . . . . . . . .
Line 7—Credits
13
. . . . . . . . . . . . . . . . . . . . .
Line 13—Estimated Tax Payments
14
. . . . . . .
Line 9—Health Care: Individual
Line 14—Earned Income Credit (EIC)
14
. . . . .
Responsibility
13
. . . . . . . . . . . . . . . . . . . . .
Line 15—Refundable Credits
14
. . . . . . . . . . . .
Line 10—Other Taxes
13
. . . . . . . . . . . . . . . . .
Line 16—Amount Paid With Extension or
Payments
14
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax Return
15
. . . . . . . . . . . . . . . . . . . . . . .
Line 12—Withholding
14
. . . . . . . . . . . . . . . . .
Line 17—Total Payments
15
. . . . . . . . . . . . . .
Line 13—Estimated Tax Payments
14
. . . . . . .
Refund or Amount You Owe
15
. . . . . . . . . . . . . . .
Line 14—Earned Income Credit (EIC)
14
. . . . .
Line 18—Overpayment
15
. . . . . . . . . . . . . . . .
Line 15—Refundable Credits
14
. . . . . . . . . . . .
Line 19—Amount Available To Pay
Line 16—Amount Paid With Extension or
Additional Tax
16
. . . . . . . . . . . . . . . . . . . .
Tax Return
15
. . . . . . . . . . . . . . . . . . . . . . .
Line 20—Amount You Owe
16
. . . . . . . . . . . . .
Line 17—Total Payments
15
. . . . . . . . . . . . . .
Line 22—Overpayment Received as
Refund or Amount You Owe
15
. . . . . . . . . . . . . . .
Refund
16
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 18—Overpayment
15
. . . . . . . . . . . . . . . .
Line 23—Overpayment Applied to
Line 19—Amount Available To Pay
Estimated Tax
17
. . . . . . . . . . . . . . . . . . . .
Additional Tax
16
. . . . . . . . . . . . . . . . . . . .
Part I—Exemptions and Dependents
17
. . . . . . . . . . . .
Line 20—Amount You Owe
16
. . . . . . . . . . . . .
Line 29—Exemption Amount (for years
Line 22—Overpayment Received as
before 2018 only)
17
. . . . . . . . . . . . . . . . . . . . .
Refund
16
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 30—Dependents
17
. . . . . . . . . . . . . . . . . . . .
Feb 22, 2019
Cat. No. 11362H
business income from your qualified trade or business, plus 20%
Contents
Page
of your qualified real estate investment trust (REIT) dividends
Part II—Presidential Election Campaign Fund
17
. . . . . .
and qualified publicly traded partnership (PTP) income. The
Part III—Explanation of Changes
17
. . . . . . . . . . . . . . .
deduction can be taken in addition to your standard deduction or
Paid Preparer
17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
itemized deductions. For more information, see the instructions
Assembling Your Return
17
. . . . . . . . . . . . . . . . . . . . .
for
line 4b
and Pub. 535.
Where To File
18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
New rules for eligible gains invested in Qualified Opportu-
Paperwork Reduction Act Notice
18
nity Funds. Beginning in 2018, if you have an eligible gain, you
. . . . . . . . . . . . . . .
can invest that gain in a Qualified Opportunity Fund (QO Fund)
and elect to defer part or all of the gain that is otherwise
Future Developments
includible in income. The gain is deferred until you sell or
For the latest information about developments related to Form
exchange the investment or December 31, 2026, whichever is
1040X and its instructions, such as legislation enacted after they
earlier. You may also be able to permanently exclude gain from
were published, go to IRS.gov/Form1040X.
the sale or exchange of an investment in a QO Fund if the
investment is held for at least 10 years. For information about
What's New
what types of gains entitle you to elect these special rules, see
the Instructions for Schedule D and the 2018 Form 8949
instructions on how to elect to use these special rules.
Forms 1040A and 1040EZ were retired in 2018. In 2018,
Forms 1040A and 1040EZ were retired and weren’t available to
Changes to itemized deductions. For 2018, there have been
file your 2018 taxes. References to Forms 1040A and 1040EZ in
changes to the itemized deductions that can be claimed on
these instructions are restricted to tax years before 2018.
Schedule A. These include:
Your itemized deductions are no longer limited if your
Change in tax rates. For 2018, most tax rates have been
adjusted gross income is over a certain amount.
reduced. The 2018 tax rates are 10%, 12%, 22%, 24%, 32%,
Your deduction for state and local income, sales, and property
35%, and 37%.
taxes is limited to a combined, total deduction of $10,000
Standard deduction amount increased in 2018. For 2018,
($5,000 if married filing separately).
the standard deduction amount has been increased for all filers.
You can no longer deduct job-related expenses or other
The amounts are:
miscellaneous itemized deductions that were subject to the
Single or Married filing separately—$12,000.
2%-of-adjusted-gross-income floor.
Married filing jointly or Qualifying widow(er)—$24,000.
See the Schedule A instructions for more information on
Head of household—$18,000.
these changes and a complete list of changes.
Personal exemption not available in 2018. For 2018, you
Section 965 deferred foreign income. Beginning in 2018, if
can’t claim a personal exemption for yourself, your spouse, or
you own (directly or indirectly) certain foreign corporations, you
your dependents.
may have to include on your return certain deferred foreign
Increased child tax credit and additional child tax credit in
income. For 2018, you may pay the entire amount of tax due with
2018. For 2018, the maximum child tax credit is increased to
respect to this deferred foreign income in 2018 or elect to make
$2,000 per qualifying child, of which $1,400 can be claimed for
payment in eight installments or, in the case of certain stock
the additional child tax credit. In addition, the modified adjusted
owned through an S corporation, elect to defer payment until
gross income threshold at which the credit begins to phase out
occurrence of a triggering event. See the instructions for Form
has increased to $200,000 ($400,000 if married filing jointly). If
1040, line 11a; Schedule 1 (Form 1040), line 21; Schedule 5
your child isn’t a qualifying child for the child tax credit, you may
(Form 1040), line 74; Form 965; Form 965-A; and Pub. 5292 for
be able to claim the new credit for other dependents for that
more information.
child.
Combat-Injured Veterans Tax Fairness Act of 2016. The
Social security number (SSN) required for child tax credit
Combat-Injured Veterans Tax Fairness Act of 2016 gives certain
beginning in 2018. Your child must have an SSN valid for
veterans who received disability severance payments after
employment issued before the due date of your 2018 return
January 17, 1991, additional time to file claims for a credit or
(including extensions) to be claimed as a qualifying child for the
refund relating to overpayments attributable to these payments.
child tax credit or additional child tax credit on that return. If your
Veterans affected by this legislation should have received a
child doesn’t qualify for the child tax credit but has a taxpayer
notice from the Department of Defense. For more information,
identification number issued on or before the due date of your
see
Retroactive determination of nontaxable disability severance
2018 return (including extensions), you may be able to claim the
payments
under When To File, later.
new credit for other dependents for that child on your 2018
Expired tax benefits. At the time these instructions went to
return.
print, some tax benefits had expired and weren’t available to be
New credit for other dependents. Beginning in 2018, a new
claimed on your 2018 return. These include the deduction for
credit of up to $500 is available for each of your dependents who
qualified tuition and fees, the mortgage insurance premium
don’t qualify for the child tax credit. See Who Qualifies as Your
deduction, and the nonbusiness energy property credit. To find
Dependent in the 2018 Instructions for Form 1040 for more
out if legislation extended any of these provisions so you can
information.
claim them on your 2018 return or amended 2018 return, go to
IRS.gov/Form1040.
Domestic production activities. The domestic production
activities deduction was repealed as of the end of 2017. But if
Extended due dates. Under certain circumstances, the due
you have a domestic production activities deduction from a
date of your amended return might be extended. For details, see
fiscal-year pass-through entity, you may be able to claim that
Federally declared disasters
and
Combat zones and
deduction on your 2018 return. See the instructions for your
contingency
operations, later.
2018 return for more information.
New qualified business income deduction. Beginning in
2018, you may be able to deduct up to 20% of your qualified
-2-
Instructions for Form 1040X (Rev. January 2019)
Reminders
paid. Instead, file Form 843, Claim for Refund and Request for
Abatement.
Qualified disaster retirement plan distributions. If you
Don’t file Form 1040X to request a refund of your share of a
suffered an economic loss in calendar year 2016 or 2017 as a
joint overpayment that was offset against a past-due obligation
result of an event determined by the President to be a major
of your spouse. Instead, file Form 8379, Injured Spouse
disaster under section 401 of the Robert T. Stafford Disaster
Allocation. But if you are filing Form 1040X to request an
Relief and Emergency Assistance Act, your qualified disaster
additional refund after filing Form 8379, see
Injured spouse
distributions may be eligible for favorable tax treatment.
claim
under Special Situations, later.
However, any distributions you receive in excess of the
Interest and Penalties
$100,000 qualified 2016 disaster distribution limit or of the
separate $100,000 qualified 2017 disaster distribution limits for
California wildfires and for certain hurricanes may be subject to
Interest. The IRS will charge you interest on taxes not paid by
the additional tax on early distributions. See Pub. 976, Disaster
their due date, even if you had an extension of time to file. The
Relief, and Form 8915A or 8915B and their instructions, as
IRS will also charge you interest on penalties imposed for failure
to file, negligence, fraud, substantial valuation misstatements,
applicable, for more information on reporting qualified disaster
substantial understatements of income tax, and reportable
distributions.
transaction understatements. Interest is charged on the penalty
General Instructions
from the due date of the return (including extensions).
Penalty for late payment of tax. If you don’t pay the additional
tax due on Form 1040X within 21 calendar days from the date of
When you file Form 1040X for a tax year, it becomes your new
notice and demand for payment (10 business days from that
tax return for that year. It changes your original return to include
date if the amount of tax is $100,000 or more), the penalty is
new information. The entries you make on Form 1040X under
usually
/
of 1% of the unpaid amount for each month or part of
1
the column headings Correct amount and Correct number or
2
a month the tax isn’t paid. The penalty can be as much as 25%
amount are the entries you would have made on your original
of the unpaid amount and applies to any unpaid tax on the
return had it been done correctly.
return. This penalty is in addition to interest charges on late
Many find the easiest way to figure the entries for Form
payments. You won’t have to pay the penalty if you can show
1040X is to first make the changes in the margin of the
reasonable cause for not paying your tax on time.
TIP
return you are amending.
Penalty for erroneous claim for refund or credit. If you file a
claim for refund or credit in excess of the correct amount, you
To complete Form 1040X, you will need:
may have to pay a penalty equal to 20% of the disallowed
Form 1040X and these separate instructions;
amount, unless you had reasonable cause for the claim. The
A copy of the return you are amending (for example, 2016
penalty won’t be figured on any part of the disallowed amount of
Form 1040), including supporting forms, schedules, and any
the claim on which accuracy-related or fraud penalties are
worksheets you completed;
charged.
Notices from the IRS on any adjustments to that return; and
Instructions for the return you are amending. If you don't have
Penalty for frivolous return. In addition to any other penalties,
the instructions, you can find them online at IRS.gov/Forms. If
the law imposes a penalty of $5,000 for filing a frivolous return. A
you are amending a prior year return, click on the link for prior
frivolous return is one that doesn’t contain information needed to
year instructions under “Other Options.” You can also order
figure the correct tax or shows a substantially incorrect tax
paper copies of the instructions for your return at
IRS.gov/
because you take a frivolous position or desire to delay or
OrderForms
or by calling 800-829-3676.
interfere with the tax laws. This includes altering or striking out
the preprinted language above the space where you sign. For a
Purpose of Form
list of positions identified as frivolous, see Notice 2010-33,
2010-17 I.R.B. 609, available at
IRS.gov/IRB/
Use Form 1040X to do the following.
2010-17_IRB#NOT-2010-33.
Correct Forms 1040, 1040A, 1040EZ, 1040NR, or
1040NR-EZ.
Other penalties. Other penalties can be imposed for
Make certain elections after the prescribed deadline (see
negligence, substantial understatement of income tax,
Regulations sections 301.9100-1 through -3 for details).
reportable transaction understatements, and fraud. See Pub. 17,
Change amounts previously adjusted by the IRS. However,
Your Federal Income Tax, for more information.
don’t include any interest or penalties on Form 1040X; they will
When To File
be adjusted accordingly.
Make a claim for a carryback due to a loss or unused credit.
File Form 1040X only after you have filed your original return.
However, you may be able to use Form 1045, Application for
Generally, for a credit or refund, you must file Form 1040X within
Tentative Refund, instead of Form 1040X. For more information,
3 years (including extensions) after the date you filed your
see
Loss or credit carryback
under When To File, later, and the
original return or within 2 years after the date you paid the tax,
discussion on carryback claims under
Special
Situations, later.
whichever is later. If you filed your original return early (for
example, March 1 for a calendar year return), your return is
File a separate Form 1040X for each year you are amending.
considered filed on the due date (generally April 15). However, if
If you are changing your federal return, you also may need to
you had an extension to file (for example, until October 15) but
change your state return.
you filed earlier and we received it July 1, your return is
If you file Form 1040X claiming a refund or credit for
considered filed on July 1. The time limit for filing Form 1040X
more than the correct amount, you may be subject to a
!
can be suspended for certain people who are physically or
penalty of 20% of the disallowed amount. See
Penalty
mentally unable to manage their financial affairs. For details, see
CAUTION
for erroneous claim for refund or credit
under Interest and
Pub. 556, Examination of Returns, Appeal Rights, and Claims for
Penalties, later.
Refund.
Don’t file Form 1040X if you are requesting a refund of
penalties and interest or an addition to tax that you have already
-3-
Instructions for Form 1040X (Rev. January 2019)
Don’t file more than one original return for the same
eliminated the option for most taxpayers to carry back a net
year, even if you haven’t received your refund or haven’t
operating loss (NOL). Most taxpayers can only carry NOLs
!
heard from the IRS since you filed. Filing more than one
arising from tax years ending after 2017 to a later year. An
CAUTION
original return for the same year, or sending in more than one
exception applies to certain farming losses. See section 172(b)
copy of the same return (unless we ask you to do so), could
or Pub. 225, Farmer's Tax Guide, for more information.
delay your refund.
Write “Carryback Claim” at the top of page 1 of Form
1040X if you are claiming a loss or credit carryback.
TIP
Federally declared disasters. If you were affected by a
federally declared disaster you may have additional time to file
your amended return. If you were affected by Hurricane Michael
Reducing a casualty loss deduction after receiving hurri-
and your amended return was due on or after October 9, 2018,
cane-related grant. You must file Form 1040X by the due date
and before February 28, 2019, you may have until February 28,
(as extended) for filing your tax return for the tax year in which
2019, to file your amended return. If you were affected by
you received the grant. For more information, see
Hurricane Florence and your amended return was due on or
Reimbursement received for hurricane-related casualty loss
after September 7, 2018, and before January 31, 2019, you may
under Special Situations, later.
have until January 31, 2019, to file your amended return. For
Retroactive determination of nontaxable disability sever-
details, see
Help for Victims of Hurricane Michael
and
Help for
ance payments. The Combat-Injured Veterans Tax Fairness
Victims of Hurricane
Florence. If you were affected by the
Act of 2016 gives certain veterans who received disability
California wildfires that took place beginning on November 8,
severance payments after January 17, 1991, additional time to
2018, and your amended return was due on or after November
file claims for credit or refund to recover overpayments
8, 2018, and before April 30, 2019; you may have until April 30,
attributable to their disability severance payments. Veterans
2019, to file your amended return. See
Tax relief for victims of
affected by this legislation should have received a notice in July
November 8 wildfires in
California.
2018 from the Department of Defense (DoD) reporting the
Combat zones and contingency operations. The due date
amount of disability severance payments. For more information
for your amended return may be automatically extended when
about filing a claim using Form 1040X even if you haven’t
you are in, or are hospitalized as a result of injuries sustained in,
received a notice, see
Disability severance payments to
a combat zone or contingency operation. For more details, see
veterans
under Special Situations, later.
Are There Filing, Tax Payment, and Other Extensions
Special Situations
Specifically for Those in a Combat Zone or a Contingency
Operation? in Pub. 3, Armed Forces' Tax Guide.
You must attach all appropriate forms and schedules to
Bad debt or worthless security. A Form 1040X based on a
Form 1040X or it will be returned.
!
bad debt or worthless security generally must be filed within 7
CAUTION
years after the due date of the return for the tax year in which the
Many amended returns deal with situations that have special
debt or security became worthless. For more details, see
qualifications or special rules that must be followed. The items
section 6511.
that follow give you this specialized information so your
amended return can be filed and processed correctly.
Foreign tax credit or deduction. A Form 1040X to claim or
change a foreign tax credit or deduction for foreign taxes
Only the special procedures are given here. Unless
generally must be filed within 10 years from the due date for
otherwise stated, you still must complete all appropriate
!
filing the return (without regard to any extension of time to file)
lines on Form 1040X, as discussed under
Line
CAUTION
for the year in which the foreign taxes were actually paid or
Instructions, later.
accrued. For details, see Pub. 514, Foreign Tax Credit for
Individuals. This extended period for filing Form 1040X applies
Additional Medicare Tax. Beginning in 2013, a 0.9%
only to amounts affected by changes in your foreign tax credit or
Additional Medicare Tax applies to Medicare wages, railroad
deduction.
retirement (RRTA) compensation, and self-employment income
The computation of the foreign tax credit changed in some
that are more than:
$125,000 if married filing separately,
ways in 2018. See the Instructions for Form 1116 for more
$250,000 if married filing jointly, or
information.
$200,000 for any other filing status.
If you are filing Form 1040X to carry back your unused foreign
tax credit, follow the procedures under Loss or credit carryback
If your Medicare wages, RRTA compensation, or
next.
self-employment income is adjusted, you may need to correct
your liability, if any, for Additional Medicare Tax. When
Loss or credit carryback. File either Form 1040X or Form
correcting Additional Medicare Tax liability, attach to Form
1045 to apply for a refund based on either an overpayment of tax
1040X a corrected Form 8959, and, if correcting Medicare
due to a claim of right adjustment under section 1341(b)(1) or
wages or RRTA compensation, attach Form W-2, Wage and Tax
the carryback of a net operating loss, an unused general
Statement, or Form W-2c, Corrected Wage and Tax Statement.
business credit, or a net section 1256 contracts loss. If you use
For more information, see the Instructions for Form 8959.
Form 1040X, see the special instructions for carryback claims in
these instructions under
Special
Situations, later. A Form 1040X
Airline payments. Qualified airline employees (which include
former employees or surviving spouses but not covered
based on a net operating loss or capital loss carryback or a
executives) who received an airline payment(s) can exclude
credit carryback generally must be filed within 3 years (10 years
from gross income a portion of any payment(s) received by
for carryback of foreign tax credit or deduction) after the due
date of the return (including extensions) for the tax year of the
rolling over that amount to a traditional IRA. The maximum
net operating loss, capital loss, or unused credit. If you use Form
amount that can be rolled over or transferred to a traditional IRA
is 90% of the total airline payment(s) received.
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.
Generally, the rollover or transfer to a traditional IRA must
For more details, see the Instructions for Form 1045.
have been done within 180 days of receipt of the airline
Net operating losses after 2017. Beginning with 2018
payment. But, if the airline payment was made under the
returns, the Tax Cuts and Jobs Act (TCJA), section 13302,
approval of an order of a Federal bankruptcy court in a case filed
-4-
Instructions for Form 1040X (Rev. January 2019)
on November 29, 2011, you could have rolled over the airline
The loss deduction is subject to the $100 limit per casualty and
payment within the period beginning on December 18, 2014,
10% of your adjusted gross income (AGI) limitation.
and ending on June 15, 2016. For more information on airline
An exception to the rule above limiting the personal
payments, see Pub. 590-A, Contributions to Individual
casualty and theft loss deduction to losses attributable to
!
Retirement Arrangements (IRAs).
a federally declared disaster applies if you have
CAUTION
To exclude an airline payment from gross income, you must
personal casualty gains for the tax year. In this case, you will
file a Form 1040X for the tax year in which the airline payment
reduce your personal casualty gains by any casualty losses not
was received and included in your gross income. Be sure to
attributable to a federally declared disaster. Any excess gain is
include this reason for filing a Form 1040X with your explanation
used to reduce losses from a federally declared disaster. The
in Part III.
10% AGI limitation is applied to any remaining losses attributable
to a federally declared disaster. For more information, see the
Carryback claim—net operating loss (NOL). Enter
Instructions for Form 4684. Also see Pub. 547.
“Carryback Claim” at the top of page 1 of Form 1040X. Attach a
computation of your NOL using Schedule A (Form 1045) and a
Deceased taxpayer. If filing Form 1040X for a deceased
computation of any NOL carryover using Schedule B (Form
taxpayer, enter “Deceased,” the deceased taxpayer's name, and
1045). A refund based on an NOL doesn’t include a refund of
the date of death across the top of Form 1040X, page 1.
self-employment tax reported on Form 1040X, line 10. Interest
If you are filing a joint return as a surviving spouse, enter
won’t be paid on any NOL refund shown on an amended return
“Filing as surviving spouse” in the area where you sign the
processed within 45 days of receipt. For details, see Pub. 536,
return. If someone else is the personal representative, he or she
Net Operating Losses (NOLs) for Individuals, Estates and
must also sign.
Trusts.
Claiming a refund for a deceased taxpayer. If you are
Net operating losses after 2017. Beginning with 2018
filing a joint return as a surviving spouse, you only need to file
returns, the Tax Cuts and Jobs Act (TCJA), section 13302,
Form 1040X to claim the refund. If you are a court-appointed
eliminated the option for most taxpayers to carry back a net
personal representative or any other person claiming the refund,
operating loss (NOL). Most taxpayers can only carry NOLs
file Form 1040X and attach Form 1310, Statement of Person
arising from tax years ending after 2017 to a later year. An
Claiming Refund Due a Deceased Taxpayer, and any other
exception applies to certain farming losses. See section 172(b)
information required by its instructions. For more details, see
or Pub. 225, Farmer's Tax Guide, for more information.
Pub. 559, Survivors, Executors, and Administrators.
Carryback claim—credits and other losses. Enter
Disability severance payments to veterans. The
“Carryback Claim” at the top of page 1 of Form 1040X. Attach
Combat-Injured Veterans Tax Fairness Act of 2016 gives certain
copies of the following.
veterans who received disability severance payments after
Both pages of Form 1040 and Schedules A and D, if
January 17, 1991, additional time to file claims for credit or
applicable, for the year in which the loss or credit originated.
refund to recover tax overpayments attributable to their disability
Enter “Attachment to Form 1040X—Copy Only—Do Not
severance payments. Veterans affected by this legislation
Process” at the top of these forms.
should have received a notice in July 2018 from the Department
Any Schedules K-1 you received from any partnership, S
of Defense (DoD) reporting the amount of disability severance
corporation, estate, or trust for the year of the loss or credit that
payments.
contributed to the loss or credit carryback.
Any form or schedule from which the carryback results, such
Most veterans who received a one-time disability severance
as Form 3800, General Business Credit; Form 1116, Foreign
payment when they separated from their military service should
Tax Credit (Individual, Estate, or Trust); Form 6781, Gains and
have received a notice in July 2018 from the Department of
Losses From Section 1256 Contracts and Straddles; Form 4684,
Defense with information explaining how to claim tax refunds
Casualties and Thefts; or Schedule C or F (Form 1040).
they are entitled to; the letters include an explanation of a
Forms or schedules for items refigured in the carryback year,
simplified method for making the claim. The IRS has worked
such as Form 6251, Alternative Minimum Tax—Individuals;
closely with the DoD to produce these letters, explaining how
Form 3800; Schedule A (Form 1040); or Form 8962.
veterans should claim the related tax refunds.
Statute of Limitations. The amount of time for claiming
Carryback claim—change in filing status. If you were
these tax refunds is limited. However, the law grants veterans an
married and you didn’t have the same filing status (married filing
alternative timeframe – one year from the date the letter is
jointly or married filing separately) for all of the years involved in
received. Veterans making these claims have the normal
figuring the loss or credit carryback, you may have to allocate
limitations period for claiming a refund or one year from the date
income, deductions, and credits. For details, see the publication
the letter is received, whichever expires later. This alternative
for the type of carryback you are claiming. For example, for NOL
one year time frame is especially important because the normal
carrybacks, see Pub. 536.
deadline is the later of 3 years after filing the original return or 2
Casualty loss from a federally declared disaster. If you
years after paying the tax and claims may date as far back as
have a casualty loss attributable to a federally declared disaster,
1991.
you may be able to elect to deduct the loss in the tax year
Amount to Claim. Veterans can submit a claim based on the
immediately before the loss occurred. This election must be
actual amount of their disability severance payment by
made by filing your return or amended return for the earlier year,
completing Form 1040X, carefully following the instructions.
and claiming your disaster loss on it, no later than 6 months after
However, there is a simplified method. Veterans can choose
the due date for filing your original return (without extensions) for
instead to claim a standard refund amount based on the
the year in which the loss took place. For more information about
calendar year (an individual’s tax year) in which they received
this election, see Rev. Proc. 2016-53, 2016-44 I.R.B. 530,
the severance payment. Write “Disability Severance Payment”
available at IRS.gov/IRB/2016-44_IRB#RP-2016-53, and the
on line 15 of Form 1040X and enter on lines 15 and 22 the
Instructions for Form 4684.
standard refund amount listed below that applies:
$1,750 for tax years 1991 – 2005
Limitation on personal casualty and theft losses beginning
$2,400 for tax years 2006 – 2010
after 2017. Personal casualty and theft losses of an individual
$3,200 for tax years 2011 – 2016
sustained in a tax year beginning after 2017 are deductible only
to the extent they're attributable to a federally declared disaster.
-5-
Instructions for Form 1040X (Rev. January 2019)

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