1040-X - Amended U.S. Individual Tax Return

Form

1040-X

(Rev. January 2020)

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.

This return is for calendar year
2019
Other year. Enter one: calendar year

2018

2017

2016

or fiscal year (month and year ended):

Your first name and middle initial

Last name

Your social security number

If joint return, spouse’s first name and middle initial

Last name

Spouse’s social security number

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

Amended return filing status. You must check one box even if you are not
changing your filing status. Caution: In general, you can’t change your filing
status from a joint return to separate returns after the due date.

Foreign postal code

Full-year health care coverage (or, for amended
2018 returns only, exempt). If amending a 2019
return, leave blank. See instructions.

Single
Married filing jointly
Married filing separately (MFS)
Qualifying widow(er) (QW)
Head of household (HOH)
If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying
person is a child but not your dependent. ▶
A. Original amount B. Net change—
reported or as
amount of increase
previously adjusted
or (decrease)—
(see instructions)
explain in Part III

Use Part III on the back to explain any changes
Income and Deductions
Adjusted gross income. If a net operating loss (NOL) carryback is
included, check here . . . . . . . . . . . . . . . ▶
2
Itemized deductions or standard deduction
. . . . . . . . .
3
Subtract line 2 from line 1 . . . . . . . . . . . . . . .
4a Exemptions (amended 2017 or earlier returns only). If changing,
complete Part I on page 2 and enter the amount from line 29 . . . .
b Qualified business income deduction (amended 2018 or later returns only)
5
Taxable income. Subtract line 4a or 4b from line 3. If the result is zero
or less, enter -0- . . . . . . . . . . . . . . . . . .

C. Correct
amount

1

1
2
3
4a
4b
5

Tax Liability
6

Tax. Enter method(s) used to figure tax (see instructions):

7
8
9

Credits. If a general business credit carryback is included, check here ▶
Subtract line 7 from line 6. If the result is zero or less, enter -0- . . .
Health care: individual responsibility (amended 2018 or earlier returns
only). See instructions . . . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . . . . .
Total tax. Add lines 8, 9, and 10 . . . . . . . . . . . . .

10
11

6
7
8
9
10
11

Payments
12
13
14
15
16
17

Federal income tax withheld and excess social security and tier 1 RRTA
tax withheld. (If changing, see instructions.) . . . . . . . . .
12
Estimated tax payments, including amount applied from prior year’s return 13
Earned income credit (EIC) . . . . . . . . . . . . . . .
14
Refundable credits from:
Schedule 8812 Form(s)
2439
4136
8863
8885
8962 or
other (specify):
15
Total amount paid with request for extension of time to file, tax paid with original return, and additional
tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . .
Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . .

16
17

Refund or Amount You Owe
18
19
20
21
22
23

Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . .
Subtract line 18 from line 17. (If less than zero, see instructions.)
. . . . . . . . . . . .
Amount you owe. If line 11, column C, is more than line 19, enter the difference . . . . . . .
If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return
Amount of line 21 you want refunded to you . . . . . . . . . . . . . . . . . . .
Amount of line 21 you want applied to your (enter year):
estimated tax 23

18
19
20
21
22

Complete and sign this form on page 2.
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11360L

Form 1040-X (Rev. 1-2020)

Page 2

Form 1040-X (Rev. 1-2020)

Part I

Exemptions and Dependents

Complete this part only if any information relating to exemptions (to dependents if amending your 2018 or later 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 or later return).

▲
!

For amended 2018 or later returns only, leave lines 24, 28, and 29 blank.
Fill in all other applicable lines.
Note: See the Forms 1040 and 1040-SR, or Form 1040A, instructions
for the tax year being amended. See also the Form 1040-X 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 or later return, leave line blank . . . . . . . . . . . .
Your dependent children who lived with you . . . . . . . . .
Your dependent children who didn’t live with you due to divorce or separation
Other dependents . . . . . . . . . . . . . . . . . .
Total number of exemptions. Add lines 24 through 27. If amending your
2018 or later return, leave line blank . . . . . . . . . . . .

CAUTION

25
26
27
28
29

A. Original number
of exemptions or
amount reported
or as previously
adjusted

B. Net change

C. Correct
number
or amount

24
25
26
27
28

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 or later return, leave line blank . . . . . . .
29
List ALL dependents (children and others) claimed on this amended return. If more than 4 dependents, see inst. and ✓ here ▶

30

Dependents (see instructions):
(a) First name

Part II

Last name

(b) Social security
number

(c) Relationship

to you

(d) ✓ if qualifies for (see instructions):
Child tax credit

Credit for other dependents
(amended 2018 or later returns only)

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 1040-X.
▶ 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

Your occupation

Date

Spouse’s occupation

Date

Firm’s name (or yours if self-employed)

▲

Date

Spouse’s signature. If a joint return, both must sign.

Paid Preparer Use Only
▲

Preparer’s signature
Print/type preparer’s name

Firm’s address and ZIP code
Check if self-employed

PTIN

For forms and publications, visit www.irs.gov.

Phone number

EIN
Form 1040-X (Rev. 1-2020)