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

This document contains official instructions for IRS Form 1040-X, Amended U.S. Individual Income Tax Return - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 1040-X is available for download through this link.

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Download Instructions for IRS Form 1040-X "Amended U.S. Individual Income Tax Return"

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Instructions for Form 1040-X
Department of the Treasury
Internal Revenue Service
(Rev. January 2020)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
Contents
Page
otherwise noted.
Line 22—Overpayment Received as
Refund
19
. . . . . . . . . . . . . . . . . . . . . . . . .
Contents
Page
Line 23—Overpayment Applied to
Future Developments
2
. . . . . . . . . . . . . . . . . . . . . . . .
Estimated Tax
19
. . . . . . . . . . . . . . . . . . . .
What's New
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 29—Exemption Amount (for years
Impact of New Legislation
3
. . . . . . . . . . . . . . . . . . . . .
before 2018 only)
19
. . . . . . . . . . . . . . . . . . . . .
General Instructions
4
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 30—Dependents
19
. . . . . . . . . . . . . . . . . . . .
Purpose of Form
4
. . . . . . . . . . . . . . . . . . . . . . . . .
Line Instructions
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest and Penalties
4
. . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year
8
. . . . . . . . . . . . . . . . . . . .
When To File
5
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Special Situations
5
. . . . . . . . . . . . . . . . . . . . . . . .
Number (SSN)
8
. . . . . . . . . . . . . . . . . . . . . . . .
Tracking Your Amended Return
8
. . . . . . . . . . . . . .
Amended Return Filing Status
8
. . . . . . . . . . . . . . .
Special Instructions
8
. . . . . . . . . . . . . . . . . . . . . . . . .
Lines 1 Through 30—Which Lines To
Calendar or Fiscal Year
8
. . . . . . . . . . . . . . . . . . . .
Complete
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Columns A Through C
10
. . . . . . . . . . . . . . . . . . . .
Number (SSN)
8
. . . . . . . . . . . . . . . . . . . . . . . .
Income and Deductions
12
. . . . . . . . . . . . . . . . . .
Amended Return Filing Status
8
. . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income
12
. . . . . . . . . .
Lines 1 Through 30—Which Lines To
Line 2—Itemized Deductions or Standard
Complete
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deduction
12
. . . . . . . . . . . . . . . . . . . . . . .
Columns A Through C
10
. . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Income and Deductions
12
. . . . . . . . . . . . . . . . . .
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income
12
. . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 2—Itemized Deductions or Standard
(amended returns for years prior to
Deduction
12
. . . . . . . . . . . . . . . . . . . . . . .
2018 only)
13
. . . . . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Line 5—Taxable Income
13
. . . . . . . . . . . . . . .
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Tax Liability
13
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 6—Tax
13
. . . . . . . . . . . . . . . . . . . . . . . .
(amended returns for years prior to
Line 7—Credits
14
. . . . . . . . . . . . . . . . . . . . .
2018 only)
13
. . . . . . . . . . . . . . . . . . . . . . .
Line 9—Health Care: Individual
Line 5—Taxable Income
13
. . . . . . . . . . . . . . .
Responsibility (for amended 2018 and
Tax Liability
13
. . . . . . . . . . . . . . . . . . . . . . . . . . .
earlier returns only)
15
. . . . . . . . . . . . . . . . .
Line 6—Tax
13
. . . . . . . . . . . . . . . . . . . . . . . .
Line 10—Other Taxes
15
. . . . . . . . . . . . . . . . .
Line 7—Credits
14
. . . . . . . . . . . . . . . . . . . . .
Payments
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 9—Health Care: Individual
Line 12—Withholding
15
. . . . . . . . . . . . . . . . .
Responsibility (for amended 2018 and
Line 13—Estimated Tax Payments
15
. . . . . . .
earlier returns only)
15
. . . . . . . . . . . . . . . . .
Line 14—Earned Income Credit (EIC)
16
. . . . .
Line 10—Other Taxes
15
. . . . . . . . . . . . . . . . .
Line 15—Refundable Credits
16
. . . . . . . . . . . .
Payments
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 16—Amount Paid With Extension or
Line 12—Withholding
15
. . . . . . . . . . . . . . . . .
Tax Return
17
. . . . . . . . . . . . . . . . . . . . . . .
Line 13—Estimated Tax Payments
15
. . . . . . .
Line 17—Total Payments
17
. . . . . . . . . . . . . .
Line 14—Earned Income Credit (EIC)
16
. . . . .
Refund or Amount You Owe
17
. . . . . . . . . . . . . . .
Line 15—Refundable Credits
16
. . . . . . . . . . . .
Line 18—Overpayment
17
. . . . . . . . . . . . . . . .
Line 16—Amount Paid With Extension or
Line 19—Amount Available To Pay
Tax Return
17
. . . . . . . . . . . . . . . . . . . . . . .
Additional Tax
18
. . . . . . . . . . . . . . . . . . . .
Line 17—Total Payments
17
. . . . . . . . . . . . . .
Line 20—Amount You Owe
18
. . . . . . . . . . . . .
Refund or Amount You Owe
17
. . . . . . . . . . . . . . .
Line 22—Overpayment Received as
Line 18—Overpayment
17
. . . . . . . . . . . . . . . .
Refund
19
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 19—Amount Available To Pay
Line 23—Overpayment Applied to
Additional Tax
18
. . . . . . . . . . . . . . . . . . . .
Estimated Tax
19
. . . . . . . . . . . . . . . . . . . .
Line 20—Amount You Owe
18
. . . . . . . . . . . . .
Mar 09, 2020
Cat. No. 11362H
Instructions for Form 1040-X
Department of the Treasury
Internal Revenue Service
(Rev. January 2020)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
Contents
Page
otherwise noted.
Line 22—Overpayment Received as
Refund
19
. . . . . . . . . . . . . . . . . . . . . . . . .
Contents
Page
Line 23—Overpayment Applied to
Future Developments
2
. . . . . . . . . . . . . . . . . . . . . . . .
Estimated Tax
19
. . . . . . . . . . . . . . . . . . . .
What's New
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 29—Exemption Amount (for years
Impact of New Legislation
3
. . . . . . . . . . . . . . . . . . . . .
before 2018 only)
19
. . . . . . . . . . . . . . . . . . . . .
General Instructions
4
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 30—Dependents
19
. . . . . . . . . . . . . . . . . . . .
Purpose of Form
4
. . . . . . . . . . . . . . . . . . . . . . . . .
Line Instructions
8
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest and Penalties
4
. . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year
8
. . . . . . . . . . . . . . . . . . . .
When To File
5
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Special Situations
5
. . . . . . . . . . . . . . . . . . . . . . . .
Number (SSN)
8
. . . . . . . . . . . . . . . . . . . . . . . .
Tracking Your Amended Return
8
. . . . . . . . . . . . . .
Amended Return Filing Status
8
. . . . . . . . . . . . . . .
Special Instructions
8
. . . . . . . . . . . . . . . . . . . . . . . . .
Lines 1 Through 30—Which Lines To
Calendar or Fiscal Year
8
. . . . . . . . . . . . . . . . . . . .
Complete
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Columns A Through C
10
. . . . . . . . . . . . . . . . . . . .
Number (SSN)
8
. . . . . . . . . . . . . . . . . . . . . . . .
Income and Deductions
12
. . . . . . . . . . . . . . . . . .
Amended Return Filing Status
8
. . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income
12
. . . . . . . . . .
Lines 1 Through 30—Which Lines To
Line 2—Itemized Deductions or Standard
Complete
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deduction
12
. . . . . . . . . . . . . . . . . . . . . . .
Columns A Through C
10
. . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Income and Deductions
12
. . . . . . . . . . . . . . . . . .
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income
12
. . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 2—Itemized Deductions or Standard
(amended returns for years prior to
Deduction
12
. . . . . . . . . . . . . . . . . . . . . . .
2018 only)
13
. . . . . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
Line 5—Taxable Income
13
. . . . . . . . . . . . . . .
2018 only)
12
. . . . . . . . . . . . . . . . . . . . . . .
Tax Liability
13
. . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
Line 6—Tax
13
. . . . . . . . . . . . . . . . . . . . . . . .
(amended returns for years prior to
Line 7—Credits
14
. . . . . . . . . . . . . . . . . . . . .
2018 only)
13
. . . . . . . . . . . . . . . . . . . . . . .
Line 9—Health Care: Individual
Line 5—Taxable Income
13
. . . . . . . . . . . . . . .
Responsibility (for amended 2018 and
Tax Liability
13
. . . . . . . . . . . . . . . . . . . . . . . . . . .
earlier returns only)
15
. . . . . . . . . . . . . . . . .
Line 6—Tax
13
. . . . . . . . . . . . . . . . . . . . . . . .
Line 10—Other Taxes
15
. . . . . . . . . . . . . . . . .
Line 7—Credits
14
. . . . . . . . . . . . . . . . . . . . .
Payments
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 9—Health Care: Individual
Line 12—Withholding
15
. . . . . . . . . . . . . . . . .
Responsibility (for amended 2018 and
Line 13—Estimated Tax Payments
15
. . . . . . .
earlier returns only)
15
. . . . . . . . . . . . . . . . .
Line 14—Earned Income Credit (EIC)
16
. . . . .
Line 10—Other Taxes
15
. . . . . . . . . . . . . . . . .
Line 15—Refundable Credits
16
. . . . . . . . . . . .
Payments
15
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 16—Amount Paid With Extension or
Line 12—Withholding
15
. . . . . . . . . . . . . . . . .
Tax Return
17
. . . . . . . . . . . . . . . . . . . . . . .
Line 13—Estimated Tax Payments
15
. . . . . . .
Line 17—Total Payments
17
. . . . . . . . . . . . . .
Line 14—Earned Income Credit (EIC)
16
. . . . .
Refund or Amount You Owe
17
. . . . . . . . . . . . . . .
Line 15—Refundable Credits
16
. . . . . . . . . . . .
Line 18—Overpayment
17
. . . . . . . . . . . . . . . .
Line 16—Amount Paid With Extension or
Line 19—Amount Available To Pay
Tax Return
17
. . . . . . . . . . . . . . . . . . . . . . .
Additional Tax
18
. . . . . . . . . . . . . . . . . . . .
Line 17—Total Payments
17
. . . . . . . . . . . . . .
Line 20—Amount You Owe
18
. . . . . . . . . . . . .
Refund or Amount You Owe
17
. . . . . . . . . . . . . . .
Line 22—Overpayment Received as
Line 18—Overpayment
17
. . . . . . . . . . . . . . . .
Refund
19
. . . . . . . . . . . . . . . . . . . . . . . . .
Line 19—Amount Available To Pay
Line 23—Overpayment Applied to
Additional Tax
18
. . . . . . . . . . . . . . . . . . . .
Estimated Tax
19
. . . . . . . . . . . . . . . . . . . .
Line 20—Amount You Owe
18
. . . . . . . . . . . . .
Mar 09, 2020
Cat. No. 11362H
1040NR-EZ will be used regardless of the tax year being
Contents
Page
discussed.
Part I—Exemptions and Dependents
19
. . . . . . . . . . . .
Line 29—Exemption Amount (for years
New Form 1040-SR. Form 1040-SR, U.S. Tax Return for
before 2018 only)
19
Seniors, was introduced in the 2019 tax year. You can use this
. . . . . . . . . . . . . . . . . . . . .
form if you were born before January 2, 1955. The form
Line 30—Dependents
19
. . . . . . . . . . . . . . . . . . . .
generally mirrors Form 1040. If your filing status is married filing
Part II—Presidential Election Campaign Fund
19
. . . . . .
jointly, only one spouse is required to have been born before
Part III—Explanation of Changes
20
. . . . . . . . . . . . . . .
January 2, 1955. If you use Form 1040-SR, you will use the
same Schedules 1, 2, and 3 as Form 1040. The Instructions for
Paid Preparer
20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 1040 are now the Instructions for Forms 1040 and
Assembling Your Return
20
. . . . . . . . . . . . . . . . . . . . .
1040-SR. References to Form 1040-SR have been added
Where To File
20
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
throughout this publication.
Paperwork Reduction Act Notice
20
. . . . . . . . . . . . . . .
Form 1040 and its schedules. Beginning with its 2019
revision, Form 1040 will have three numbered schedules
Future Developments
(Schedules 1, 2, and 3) instead of six. The line for capital gains
and losses has been moved from Schedule 1 to Form 1040,
For the latest information about developments related to Form
line 6. Line references to Form 1040 and its schedules have
1040-X and its instructions, such as legislation enacted after
been updated to reflect the new line numbers. Many filers will
they were published, go to IRS.gov/Form1040X.
only need to file Form 1040 and will not need to use the
numbered schedules. However, if your return is more
What's New
complicated (for example, you claim certain deductions or
credits or owe additional taxes), you may need to complete one
Form 1040-X renamed. Beginning with this January 2020
or more of the numbered schedules. If you e-file your return, you
revision, Form 1040X will be called Form 1040-X. But to keep
generally won't notice much of a change and the software you
the text simple, we refer to Form 1040-X throughout.
use will generally determine which schedules you use. For more
details, see the 2019 Instructions for Forms 1040 and 1040-SR.
Recent legislation. Three tax laws were enacted on December
20, 2019.
Form 2555-EZ. Beginning in 2019, Form 2555-EZ is retired.
The Taxpayer Certainty and Disaster Tax Relief Act of 2019
IRA, pension, and annuity reporting. On Forms 1040 and
extended certain previously expired tax benefits to 2018 and
1040-SR, beginning in 2019, your IRA distributions and
2019, and provided tax relief for certain incidents federally
pensions and annuities are being reported on separate lines:
declared as disasters in 2018 and 2019. The extended benefits
lines 4a and 4b for IRA distributions and lines 4c and 4d for
and the disaster relief may now be claimed on your 2018 and
pensions and annuities.
2019 returns, if you qualify.
Health care coverage shared responsibility payment.
The Setting Every Community Up for Retirement
Beginning in 2019, you no longer need to either make a shared
Enhancement Act of 2019 (the SECURE Act) made other
responsibility payment or file Form 8965 if you don’t have
changes, such as increasing the penalty for failing to file a tax
minimum essential health care coverage for part or all of the tax
return and modifying the rules related to the taxation of unearned
year. The “Full-year health care coverage or exempt” box has
income of certain minor children. The SECURE Act relaxed
been removed from Form 1040 and 1040-SR.
certain retirement plan contribution and distribution requirements
beginning January 1, 2020.
Qualified business income deduction. For 2019, the
The Virginia Beach Strong Act provides special treatment to
simplified worksheet for computing your qualified business
certain contributions made for the relief of families of victims of
income deduction is now Form 8995, Qualified Business Income
the Virginia Beach mass shooting.
Deduction Simplified Computation. Please see the instructions
for Forms 8995 and 8995-A, as applicable, to figure your
You may need to file an amended return using Form 1040-X
qualified business income deduction. For more details,
to claim the benefits now available for 2018 or 2019. Affected
especially if you have complex computations, see
Line
4b, later.
2018 forms that had lines “Reserved” or “Reserved for future
use” have reinstated those lines for 2018.
Virtual currency. Your transactions in virtual currency may
result in income that is reportable. See Virtual currency in the
For an extensive list of the changes these new laws
2019 Instructions for Forms 1040 and 1040-SR.
introduced, see
Impact of New
Legislation, later.
Qualified Opportunity Investment. If you held a qualified
Married filing separately. For those persons who check the
investment in a qualified opportunity fund (QOF) at any time
married filing separately box, a space has been added under the
during the year, you must file your return with Form 8997, Initial
filing status boxes for the name of their spouse.
and Annual Statement of Qualified Opportunity Fund
Head of household. If the qualifying person is a child, but not
Investments attached. See Form 8997 instructions.
your dependent, enter the child's name in the space provided
Alimony and separate maintenance payments. Amounts
under the filing status boxes. Do not enter the child's name and
paid as alimony or separate maintenance payments under a
“QND” in Part III or anywhere else on the form.
divorce or separation agreement executed after 2018 won't be
Qualifying widow(er). If the qualifying person is a child, but not
deductible by the payer. Such amounts also won't be includible
your dependent, enter the child’s name in the space provided
in the income of the recipient. Amounts received as alimony or
under the filing status boxes. Do not enter the child’s name
separate maintenance pursuant to a divorce or separation
anywhere else on the form.
agreement executed on or before December 31, 2018, are
includible in the recipient’s income unless that agreement was
Forms 1040NR and 1040NR-EZ. Beginning with the 2019 tax
modified after December 31, 2018, to expressly provide that
year, Forms 1040NR and 1040NR-EZ were changed to Forms
alimony received isn't included in the recipient’s income. See
1040-NR and 1040-NR-EZ, respectively. For simplicity though
your tax return instructions and Pub. 555.
throughout these instructions, Form 1040NR and Form
-2-
Instructions for Form 1040-X (Rev. January 2020)
disasters in 2018 and 2019, you may be able to claim a larger
Veterans’ disability severance payments received after
standard deduction. For more information, see the Instructions
1991. There may still be time for some veterans to claim their
for Form 4684.
refund for disability severance payments they received after
Earned income credit (EIC) and additional child tax
1991 and claimed as income. These veterans should take action
credit (ACTC). If you were impacted by certain incidents
soon if they received a notice and have not already filed Form
federally declared as disasters in 2018 and 2019, you can elect
1040-X to claim a refund or credit of the overpayment
to use your prior year earned income to figure both your 2018
attributable to the disability severance payment. See
Statute of
and 2019 EIC and ACTC. For more information, see Pub. 596
limitations
under Disability Severance Payments to Veterans,
and the Instructions for Schedule 8812 (Form 1040 or 1040-SR).
later, for the filing deadline. Also see Pub. 3, Armed Forces' Tax
Personal casualty losses. Special rules and return
Guide.
procedures apply to personal casualty losses attributable to
certain incidents federally declared as disasters in 2018 and
Impact of New Legislation
2019. For more information, see the Instructions for Form 4684.
Charitable contributions. Certain cash contributions you
If you filed your 2018 or 2019 tax return without claiming certain
made for relief efforts for federally declared disasters that
recently extended tax benefits or recently enacted disaster tax
occurred in 2018 and 2019 are not subject to the 60% limit. Also
relief, you may need to file Form 1040-X to claim them.
a special rule applies to certain cash contributions made to the
Penalty for failure to file. The penalty for failure to file a tax
spouse or any dependents of victims of the mass shooting in
return within 60 days of the due date (with extensions) has
Virginia Beach on May 31, 2019. For more information, see Pub.
increased to the smaller of $435 or the amount of tax owed. The
526.
increased penalty applies to returns whose due date (with
Tax on certain children with unearned income (Kiddie
extensions) is after December 31, 2019.
tax). A child may be able to calculate their tax based on the tax
rate of his or her parent. For more information, see the
Tax benefits. The following tax benefits are now available for
Instructions for Form 8615.
2018 and 2019. You may need to file Form 1040-X to claim the
Credit for production of Indian coal. For more information,
benefits for 2018 or 2019. There may also be information in your
see the Instructions for Form 8835.
tax return instructions on these benefits.
Indian employment credit. For more information, see the
Deduction for tuition and fees. You can deduct qualified
Instructions for Form 8845.
expenses paid in 2018 and 2019. For more information, see
Mine rescue team training credit. For more information,
Form 8917.
see Form 8923.
Deduction for mortgage insurance premiums. You can
Empowerment zone tax incentives. For more information,
treat amounts you paid for qualified mortgage insurance during
see the Instructions for Form 8844 and the Instructions for
2018 and 2019 as home mortgage interest. For more
Schedule D (Form 1040 or 1040-SR).
information, see the 2019 Instructions for Schedule A (Form
Second generation biofuel producer credit. (formerly
1040 or 1040-SR) or the 2018 Instructions for Schedule A (Form
known as the “cellulosic biofuel producer credit”). For
1040).
more information, see the Instructions for Form 6478.
Exclusion of qualified principal residence indebtedness.
Incentives for biodiesel and renewable diesel. For more
Qualified principal residence indebtedness discharged in 2018
information, see the Instructions for Form 8864.
and 2019 can be excluded from income. For more information,
Credit for electricity produced from certain renewable
see the Instructions for Form 982.
resources (other than wind). For more information, see the
Credit for certain nonbusiness energy property. You can
Instructions for Form 8835.
claim the nonbusiness energy property credit in 2018 and 2019,
Credit for construction of new energy efficient homes.
if you meet the criteria for the relevant year. For more
Credit for construction of new energy efficient homes.
information, see the Instructions for Form 5695.
Special depreciation allowance for second generation
Alternative motor vehicle credit. You may be able to claim
biofuel plant property. For more information, see the
the alternative motor vehicle credit for vehicles purchased in
Instructions for Form 4562.
2018 and 2019. For more information, see the Instructions for
Energy efficient commercial buildings deduction. For
Form 8910.
more information, see Internal Revenue Code section 179D.
Credit for two-wheeled plug-in electric vehicles. You may
Special rule for sales or dispositions to implement
be able to claim the credit for qualified two-wheeled plug-in
Federal Energy Regulatory Commission (“FERC”) or State
electric vehicles for vehicles acquired in 2018 and 2019. For
electric restructuring policy. For more information, see
more information, see the Instructions for Form 8936.
Internal Revenue Code section 451(k).
Credit for alternative fuel vehicle refueling property. You
Incentives for alternative fuel and alternative fuel
may be able to claim this credit for alternative fuel vehicle
mixtures. For more information, see the Instructions for Form
refueling property you placed in service during 2018 and 2019.
8864.
For more information, see the Instructions for Form 8911.
Three-year depreciation for race horses 2 years old or
Certain distributions from retirement plans when there
younger. For more information, see the Instructions for Form
is a disaster. New rules provide for tax-favored distributions
4562.
from and repayments to retirement plans (including IRAs) for
Seven-year recovery period for motorsports
certain taxpayers who suffered economic losses as a result of
entertainment complexes. For more information, see the
certain incidents federally declared as disasters in 2018 and
Instructions for Form 4562.
2019. For more information, see Forms 8915-C and 8915-D.
Accelerated depreciation for business property on an
Certain other retirement plan distributions and also
Indian reservation. For more information, see the Instructions
contributions. Beginning January 1, 2020, certain retirement
for Form 4562.
plan distribution and contribution requirements have been
Expensing of certain qualified film and television and
relaxed. Taxpayers do not need to have suffered an economic
live theatrical productions. For more information, see Pub.
loss from a federally declared disaster to benefit from these
535.
relaxed rules. For more information, see Pub. 590-A.
Credit for certain expenditures for maintaining railroad
Increased standard deduction. If you suffered a casualty
tracks. For more information, see the Instructions for Form
loss attributable to certain incidents federally declared as
8900.
-3-
Instructions for Form 1040-X (Rev. January 2020)
paper copies of the instructions for your return at
IRS.gov/
Reminders
OrderForms
or by calling 800-829-3676.
Purpose of Form
Forms 1040A and 1040EZ were retired. In 2018, Forms
1040A and 1040EZ were retired. References to Forms 1040A
Use Form 1040-X to do the following.
and 1040EZ in these instructions are restricted to tax years
Correct Form 1040, 1040-SR, 1040A, 1040EZ, 1040NR, or
before 2018.
1040NR-EZ.
Make certain elections after the prescribed deadline (see
Qualified disaster retirement plan distributions and repay-
Regulations sections 301.9100-1 through -3 for details).
ments. If you suffered an economic loss in calendar year 2016
Change amounts previously adjusted by the IRS. However,
as a result of an event determined by the President to be a major
don’t include any interest or penalties on Form 1040-X; they will
disaster under section 401 of the Robert T. Stafford Disaster
be adjusted accordingly.
Relief and Emergency Assistance Act (or in 2017 due to Tropical
Make a claim for a carryback due to a loss or unused credit.
Storm Harvey, Hurricanes Harvey, Irma, or Maria; or the
However, you may be able to use Form 1045, Application for
California wildfires), your qualified disaster distributions may be
Tentative Refund, instead of Form 1040-X. For more
eligible for favorable tax treatment. However, any distributions
information, see
Loss or credit carryback
under When To File,
you receive in excess of the $100,000 qualified 2016 disaster
later, and the discussion on carryback claims under
Special
distribution limit or of the separate $100,000 qualified 2017
Situations, later.
disaster distribution limits for California wildfires and for certain
hurricanes may be subject to the additional tax on early
File a separate Form 1040-X for each year you are amending.
distributions. The distribution must have been made by a certain
If you are changing your federal return, you also may need to
date. And any repayments also must be made by a certain date.
change your state return.
See Pub. 976, Disaster Relief, and Form 8915A or 8915B and
their instructions, as applicable, for more information on
If you file Form 1040-X claiming a refund or credit for
reporting qualified disaster distributions, and on making
more than the correct amount, you may be subject to a
!
penalty of 20% of the disallowed amount. See
Penalty
repayments so as to reduce the tax on the income from the
CAUTION
distributions.
for erroneous claim for refund or credit
under Interest and
Penalties, later.
Section 965 deferred foreign income. If you own (directly or
indirectly) certain foreign corporations, you may have to include
Don’t file Form 1040-X if you are requesting a refund of
on your return certain deferred foreign income beginning in
penalties and interest or an addition to tax that you have already
2018. You may pay the entire amount of tax due with respect to
paid. Instead, file Form 843, Claim for Refund and Request for
this deferred foreign income at one time or elect to make
Abatement.
payment in eight installments or, in the case of certain stock
owned through an S corporation, elect to defer payment until
Don’t file Form 1040-X to request a refund of your share of a
occurrence of a triggering event. See the Form 965 and Form
joint overpayment that was offset against a past-due obligation
965-A instructions, and Pub. 5292, for more information. For
of your spouse. Instead, file Form 8379, Injured Spouse
2018, also see the instructions for Form 1040, line 11a;
Allocation. But if you are filing Form 1040-X to request an
Schedule 1 (Form 1040), line 21; and Schedule 5 (Form 1040),
additional refund after filing Form 8379, see
Injured spouse
line 74. For 2019, also see the instructions for Forms 1040 or
claim
under Special Situations, later.
1040-SR, line 12a; Schedule 1 (Form 1040), line 8; and
Interest and Penalties
Schedule 3 (Form 1040), line 13.
Extended due dates. Under certain circumstances, the due
Interest. The IRS will charge you interest on taxes not paid by
date of your amended return might be extended. For details, see
their due date, even if you had an extension of time to file. The
Federally declared disasters
and
Combat zones and
IRS will also charge you interest on penalties imposed for failure
contingency
operations, later.
to file, negligence, fraud, substantial valuation misstatements,
substantial understatements of income tax, and reportable
General Instructions
transaction understatements. Interest is charged on the penalty
from the due date of the return (including extensions).
Penalty for late payment of tax. If you don’t pay the additional
When you file Form 1040-X for a tax year, it becomes your new
tax due on Form 1040-X within 21 calendar days from the date
tax return for that year. It changes your original return to include
new information. The entries you make on Form 1040-X under
of notice and demand for payment (10 business days from that
the column headings Correct amount and Correct number or
date if the amount of tax is $100,000 or more), the penalty is
amount are the entries you would have made on your original
usually
/
of 1% of the unpaid amount for each month or part of
1
2
a month the tax isn’t paid. The penalty can be as much as 25%
return had it been done correctly.
of the unpaid amount and applies to any unpaid tax on the
Many find the easiest way to figure the entries for Form
return. This penalty is in addition to interest charges on late
1040-X is to first make the changes in the margin of the
TIP
payments. You won’t have to pay the penalty if you can show
return they are amending.
reasonable cause for not paying your tax on time.
Penalty for erroneous claim for refund or credit. If you file a
To complete Form 1040-X, you will need:
claim for refund or credit in excess of the correct amount, you
Form 1040-X and these separate instructions;
may have to pay a penalty equal to 20% of the disallowed
A copy of the return you are amending (for example, 2016
amount, unless you had reasonable cause for the claim. The
Form 1040), including supporting forms, schedules, and any
penalty won’t be figured on any part of the disallowed amount of
worksheets you completed;
the claim on which accuracy-related or fraud penalties are
Notices from the IRS on any adjustments to that return; and
charged.
Instructions for the return you are amending. If you don't have
the instructions, you can find them online at IRS.gov/Forms. If
Penalty for frivolous return. In addition to any other penalties,
you are amending a prior year return, click on the link for prior
the law imposes a penalty of $5,000 for filing a frivolous return. A
year instructions under “Other Options.” You can also order
frivolous return is one that doesn’t contain information needed to
-4-
Instructions for Form 1040-X (Rev. January 2020)
figure the correct tax or shows a substantially incorrect tax
losses after 2017
below); an unused general business credit; or
because you take a frivolous position or desire to delay or
a net section 1256 contracts loss. If you use Form 1040-X, see
interfere with the tax laws. This includes altering or striking out
the special instructions for carryback claims in these instructions
the preprinted language above the space where you sign. For a
under
Special
Situations, later. A Form 1040-X based on a net
list of positions identified as frivolous, see Notice 2010-33,
operating loss or capital loss carryback or a credit carryback
2010-17 I.R.B. 609, available at
IRS.gov/IRB/
generally must be filed within 3 years (for carryback of a foreign
2010-17_IRB#NOT-2010-33.
tax credit or deduction, 10 years) after the due date of the return
(including extensions) for the tax year of the net operating loss,
Other penalties. Other penalties can be imposed for
capital loss, or unused credit. If you use Form 1045, you must
negligence, substantial understatement of income tax,
file the claim within 1 year after the end of the year in which the
reportable transaction understatements, and fraud. See Pub. 17,
loss, credit, or claim of right adjustment arose. For more details,
Your Federal Income Tax, for more information.
see the Instructions for Form 1045.
When To File
Net operating losses after 2017. Beginning with 2018
returns, the Tax Cuts and Jobs Act (TCJA), section 13302,
File Form 1040-X only after you have filed your original return.
eliminated the option for most taxpayers to carry back a net
Generally, for a credit or refund, you must file Form 1040-X
operating loss (NOL). Most taxpayers can only carry NOLs
within 3 years (including extensions) after the date you filed your
arising from tax years ending after 2017 to a later year. An
original return or within 2 years after the date you paid the tax,
exception applies to certain farming losses. See section 172(b)
whichever is later. If you filed your original return early (for
or Pub. 225, Farmer's Tax Guide, for more information.
example, March 1 for a calendar year return), your return is
Write “Carryback Claim” at the top of page 1 of Form
considered filed on the due date (generally April 15). However, if
1040-X if you are claiming a loss or credit carryback.
you had an extension to file (for example, until October 15) but
TIP
you filed earlier and we received it July 1, your return is
considered filed on July 1. The time limit for filing Form 1040-X
Reducing a casualty loss deduction after receiving hurri-
can be suspended for certain people who are physically or
cane-related grant. You must file Form 1040-X by the due date
mentally unable to manage their financial affairs. For details, see
(as extended) for filing your tax return for the tax year in which
Pub. 556, Examination of Returns, Appeal Rights, and Claims for
you received the grant. For more information, see
Refund.
Reimbursement received for hurricane-related casualty loss
Don’t file more than one original return for the same
under Special Situations, later.
year, even if you haven’t received your refund or haven’t
!
Retroactive determination of nontaxable disability sever-
heard from the IRS since you filed. Filing more than one
ance payments. The Combat-Injured Veterans Tax Fairness
CAUTION
original return for the same year, or sending in more than one
Act of 2016 gives certain veterans who received disability
copy of the same return (unless we ask you to do so), could
severance payments after January 17, 1991, additional time to
delay your refund.
file claims for credit or refund to recover overpayments
attributable to their disability severance payments. Veterans
Federally declared disasters. If you were affected by a
affected by this legislation should have received a notice from
federally declared disaster you may have additional time to file
the Department of Defense (DoD) reporting the amount of
your amended return. See Pub. 566 for details.
disability severance payments. For more information about filing
Combat zones and contingency operations. The due date
a claim using Form 1040-X even if you haven’t received a notice,
for your amended return may be automatically extended when
see
Disability severance payments to veterans
under Special
you are in, or are hospitalized as a result of injuries sustained in,
Situations, below.
a combat zone or contingency operation. For more details, see
Special Situations
Are There Filing, Tax Payment, and Other Extensions
Specifically for Those in a Combat Zone or a Contingency
You must attach all appropriate forms and schedules to
Operation? in Pub. 3, Armed Forces' Tax Guide.
Form 1040-X or it will be returned.
!
Bad debt or worthless security. A Form 1040-X based on a
CAUTION
bad debt or worthless security generally must be filed within 7
Many amended returns deal with situations that have special
years after the due date of the return for the tax year in which the
qualifications or special rules that must be followed. The items
debt or security became worthless. For more details, see
that follow give you this specialized information so your
section 6511.
amended return can be filed and processed correctly.
Foreign tax credit or deduction. A Form 1040-X to claim or
Only the special procedures are given here. Unless
change a foreign tax credit or deduction for foreign taxes
otherwise stated, you still must complete all appropriate
!
generally must be filed within 10 years from the due date for
lines on Form 1040-X, as discussed under
Line
CAUTION
filing the return (without regard to any extension of time to file)
Instructions, later.
for the year in which the foreign taxes were actually paid or
accrued. For details, see Pub. 514, Foreign Tax Credit for
Additional Medicare Tax. Beginning in 2013, a 0.9%
Individuals. This extended period for filing Form 1040-X applies
Additional Medicare Tax applies to Medicare wages, railroad
only to amounts affected by changes in your foreign tax credit or
retirement (RRTA) compensation, and self-employment income
deduction. See the Instructions for Form 1116 for more
that are more than:
information.
$125,000 if married filing separately,
$250,000 if married filing jointly, or
If you are filing Form 1040-X to carry back your unused
$200,000 for any other filing status.
foreign tax credit, follow the procedures under Loss or credit
carryback next.
If your Medicare wages, RRTA compensation, or
self-employment income is adjusted, you may need to correct
Loss or credit carryback. File either Form 1040-X or Form
your liability, if any, for Additional Medicare Tax. When
1045 to apply for a refund based on either an overpayment of tax
correcting Additional Medicare Tax liability, attach to Form
due to a claim of right adjustment under section 1341(b)(1) or
1040-X a corrected Form 8959, and, if correcting Medicare
the carryback of a net operating loss (but see
Net operating
wages or RRTA compensation, attach Form W-2, Wage and Tax
-5-
Instructions for Form 1040-X (Rev. January 2020)