About Form 1040-X, Amended U.S. Individual Income Tax Return | Internal Revenue Service
Summary: Form 1040-X is the official IRS document used by individual taxpayers to correct or amend a previously filed Form 1040, 1040-SR, or 1040-NR.
Form 1040-X (Rev. December 2025) allows taxpayers to amend their U.S. Individual Income Tax Return for a specific tax year. The form requires taxpayers to provide original amounts, net changes, and corrected figures for income, deductions, tax liability, and payments. It includes a section for updating dependent information and a mandatory explanation of changes. This version is rights-enabled, allowing for digital form filling and submission.
Document outline
1. Page 1: Taxpayer Information, Filing Status, and Summary of Changes (Income, Deductions, Tax Liability, Payments, Refund/Amount Owed) 2. Page 2: Part I (Dependents), Part II (Explanation of Changes), and Signature/Preparer Section