6251 Alternative Minimum Tax-Individuals

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040X, PAGE 1 of 2
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Form

Date

1040X

Date

Signature

O.K. to print
Revised proofs
requested

Department of the Treasury—Internal Revenue Service

Amended U.S. Individual Income Tax Return

This return is for calendar year

©

See separate instructions.

, or fiscal year ended

Your first name and initial

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

OMB No. 1545-0074

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(Rev. November 2006)

Please print or type

Action

©

,

.

Last name

Your social security number

Last name

Spouse’s social security number

Home address (no. and street) or P.O. box if mail is not delivered to your home

Apt. no.

Phone number

(

)

City, town or post office, state, and ZIP code. If you have a foreign address, see page 2 of the instructions.

A If the address shown above is different from that shown on your last return filed with the IRS, would you like us to change
©
it in our records?
Yes
No
B Filing status. Be sure to complete this line. Note. You cannot change from joint to separate returns after the due date.
On original return

©

Single

Married filing jointly

Married filing separately

On this return ©
Single
Married filing jointly
Married filing separately
* If the qualifying person is a child but not your dependent, see page 2 of the instructions.

Income and Deductions (see instructions)

C. Correct
amount

Tax Liability

4
5
6
7
8
9
10

6
7
8
9
10

11 Federal income tax withheld and excess social security and
11
tier 1 RRTA tax withheld. If changing, see page 4
12 Estimated tax payments, including amount applied from prior
12
year’s return
13
13 Earned income credit (EIC)
14
14 Additional child tax credit from Form 8812
15
15 Credits from Form 2439, Form 4136, or Form 8885
16 Amount paid with request for extension of time to file (see page 4)
17 Amount of tax paid with original return plus additional tax paid after it was filed
18 Total payments. Add lines 11 through 17 in column C

Tax (see page 4). Method used in col. C
Credits (see page 4)
Subtract line 7 from line 6. Enter the result but not less than zero
Other taxes (see page 4)
Total tax. Add lines 8 and 9

Qualifying widow(er)

1
2
3

Payments

Adjusted gross income (see page 3)
Itemized deductions or standard deduction (see page 3)
Subtract line 2 from line 1
Exemptions. If changing, fill in Parts I and II on the back
(see page 3)
5 Taxable income. Subtract line 4 from line 3

Qualifying widow(er)

Head of household*

B. Net change—
A. Original amount or
amount of increase
as previously adjusted
or (decrease)—
(see page 3)
explain in Part II

Use Part II on the back to explain any changes
1
2
3
4

Head of household

16
17
18

Refund or Amount You Owe
19
20
21
22
23
24

19
20
21
22
23

Overpayment, if any, as shown on original return or as previously adjusted by the IRS
Subtract line 19 from line 18 (see page 5)
Amount you owe. If line 10, column C, is more than line 20, enter the difference and see page 5
If line 10, column C, is less than line 20, enter the difference
Amount of line 22 you want refunded to you
Amount of line 22 you want applied to your
estimated tax
24

Sign
Here

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 of which the preparer has any knowledge.

Joint return?
See page 2.
Keep a copy for
your records.

©

Paid
Preparer’s
Use Only

Your signature

Preparer’s
signature

©

Firm’s name (or
yours if self-employed),
address, and ZIP code

Date

©

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

Date

©

For Paperwork Reduction Act Notice, see page 6 of instructions.

Check if
self-employed

Date

Preparer’s SSN or PTIN

EIN
Phone no. (
Cat. No. 11360L

)
Form

1040X

(Rev. 11-2006)

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 1040X, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
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Form 1040X (Rev. 11-2006)

Part I

Page

Exemptions. See Form 1040 or 1040A instructions.

25

A. Original
number of
exemptions
reported or as
previously
adjusted

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Complete this part only if you are:
● Increasing or decreasing the number of exemptions claimed on line 6d
of the return you are amending, or
● Increasing or decreasing the exemption amount for housing individuals
displaced by Hurricane Katrina.

B. Net change

2

C. Correct
number of
exemptions

25

Yourself and spouse

Caution. If someone can claim you as a dependent, you cannot claim an
exemption for yourself.

26
27
28
29
30

Your dependent children who lived with you
Your dependent children who did not live with you due to divorce or
separation
Other dependents
Total number of exemptions. Add lines 25 through 28
Multiply the number of exemptions claimed on line 29 by the amount listed
below for the tax year you are amending. Enter the result here and on line 4.
Tax
year

Exemption
amount

2006
2005
2004
2003

$3,300
3,200
3,100
3,050

26
27
28
29

But see the instructions for
line 4 on page 3 if the
amount on line 1 is over:
$112,875
109,475
107,025
104,625

30

32

If you are claiming an exemption amount for housing individuals displaced by
Hurricane Katrina, enter the amount from Form 8914, line 2 for 2005 or line 6
for 2006 (see instructions for line 4)
Add lines 30 and 31. Enter the result here and on line 4

33

Dependents (children and other) not claimed on original (or adjusted) return:

31

(a) First name

Last name

(b) Dependent’s social
security number

31
32

(c) Dependent’s
relationship to you

No. of children
on 33 who:
(d)
if qualifying
child for child tax
credit (see page 5)

● lived with
you

©

● did not live
with you due to
divorce or
separation (see
©
page 5)
Dependents
on 33 not
entered above

Part II

©

Explanation of Changes
Enter the line number from the front of the form for each item you are changing and give the reason for each
change. Attach only the supporting forms and schedules for the items changed. If you do not attach the required
information, your Form 1040X may be returned. Be sure to include your name and social security number on any
attachments.

If the change relates to a net operating loss carryback or a general business credit carryback, attach the schedule or form
©
that shows the year in which the loss or credit occurred. See page 2 of the instructions. Also, check here

Part III Presidential Election Campaign Fund. Checking below will not increase your tax or reduce your refund.
©
©

If you did not previously want $3 to go to the fund but now want to, check here
If a joint return and your spouse did not previously want $3 to go to the fund but now wants to, check here
Form
Printed on recycled paper

1040X

(Rev. 11-2006)

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( 8-Mar-2006)

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Page 1 of 6

Instructions for Form 1040X

14:55 - 8-MAR-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Instructions for Form 1040X

Department of the Treasury
Internal Revenue Service

(Rev. November 2005)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions
Purpose of Form
Use Form 1040X to correct Forms 1040, 1040A, 1040EZ,
1040NR, or 1040NR-EZ. If you used TeleFile to file your
original return (for years 2004 and earlier) and these
instructions do not give you all the information you need to
complete Form 1040X, you can call 1-800-829-1040 for help.

A Form 1040X based on a bad debt or worthless security
generally must be filed within 7 years after the due date of the
return for the tax year in which the debt or security became
worthless. For more details, see section 6511.
A Form 1040X based on a net operating loss carryback or a
general business credit carryback generally must be filed within
3 years after the due date of the return (including extensions)
for the tax year of the net operating loss or unused credit.

Where To File

You can also use Form 1040X to:
• Make certain elections after the prescribed deadline (see
Regulations sections 301.9100-1 through -3 for details), or
• Change amounts previously adjusted by the IRS. Do not
include any interest or penalties on Form 1040X; they will be
adjusted accordingly.

Mail your return to the Internal Revenue Service Center for
the place where you live.* If you are filing Form 1040X in
response to a notice you received from the IRS, mail it to the
address shown on the notice.

File a separate Form 1040X for each year you are
amending. If you are changing your federal return, you may
also have to change your state return. Please note that it often
takes 2 to 3 months to process Form 1040X.

Alabama, Delaware, Florida,
Georgia, North Carolina, Rhode
Island, South Carolina, Virginia

Atlanta, GA 39901

Alaska, Arizona, California,
Colorado, Hawaii, Idaho, Montana,
Nebraska, Nevada, New Mexico,
Oregon, South Dakota, Utah,
Washington, Wyoming

Fresno, CA 93888

Filing Form 1045. You can use Form 1045, Application for
Tentative Refund, instead of Form 1040X to apply for a refund
based on a net operating loss, a general business credit
carryback, a net section 1256 contracts loss, or a claim of right
adjustment under section 1341(b)(1). But Form 1045 must be
filed within 1 year after the end of the year in which the loss,
credit, or claim of right adjustment arose. For more details, see
the Instructions for Form 1045.

Information on Income,
Deductions, etc.
If you have questions such as what income is taxable or what
expenses are deductible, the instructions for the return you are
amending may help. Also use those instructions to find the
method you should use to figure the corrected tax. The related
schedules and forms may also help. To get prior year forms,
schedules, and instructions, call 1-800-TAX-FORM
(1-800-829-3676) or download them from the IRS website at
www.irs.gov.

When To File

IF you live in:

District of Columbia, Maine,
Maryland, Massachusetts, New
Hampshire, New York, Vermont

THEN use this address:

Andover, MA 05501

Connecticut, Illinois, Indiana, Iowa,
Michigan, Minnesota, Missouri,
North Dakota, Ohio, Wisconsin

Kansas City, MO 64999

New Jersey, Pennsylvania

Philadelphia, PA 19255

Arkansas, Kansas, Kentucky,
Louisiana, Mississippi, Oklahoma,
Tennessee, Texas, West Virginia

Austin, TX 73301

Guam: Permanent residents — Department of Revenue and
Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921
Virgin Islands: Permanent residents — V.I. Bureau of Internal
Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
00802

The time during which Form 1040X may be filed is

TIP extended for certain people who are physically or
mentally unable to manage their financial affairs. For
details, see Pub. 556, Examination of Returns, Appeal Rights,
and Claims for Refund.
File Form 1040X only after you have filed your original
return. Generally, for a credit or refund, Form 1040X must be
filed within 3 years after the date you filed the original return or
within 2 years after the date you paid the tax, whichever is later.
A return filed early is considered filed on the due date.

If you live in American Samoa or Puerto Rico (or exclude income
under section 933); are a nonpermanent resident of Guam or the
Virgin Islands; have an APO or FPO or foreign address; are a
dual-status alien; or file Form 2555, 2555-EZ, or 4563, use this
address: Internal Revenue Service Center, Philadelphia, PA
19255-0215, USA
* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the
Internal Revenue Service Center, Philadelphia, PA 19255-0215, USA.

Cat. No. 11362H

Page 2 of 6

Instructions for Form 1040X

14:55 - 8-MAR-2006

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information required by its instructions. For more details, see
Pub. 559, Survivors, Executors, and Administrators.

Special Situations
Tax shelters. If amending your return to include any item
relating to a tax shelter required to be registered, attach Form
8271, Investor Reporting of Tax Shelter Registration Number,
or Form 8886, Reportable Transaction Disclosure Statement,
as appropriate.

Line Instructions
Above your name, enter the calendar or fiscal year of the return
you are amending.

Injured spouse claim. Do not use Form 1040X to file an
injured spouse claim. Instead, file Form 8379, Injured Spouse
Allocation. However, if you file Form 1040X to request an
additional refund, attach a revised Form 8379 if you want the
refund allocated between you and your spouse.
Net operating loss (NOL). Attach a computation of your NOL
using Schedule A (Form 1045) and any carryover using
Schedule B (Form 1045). A refund based on an NOL should not
include a refund of self-employment tax reported on Form
1040X, line 9. See Pub. 536, Net Operating Losses (NOLs) for
Individuals, Estates, and Trusts, for details.
Carryback claims. You must attach copies of the following if
Form 1040X is used as a carryback claim.
• Both pages of Form 1040 and Schedules A and D, if
applicable, for the year in which the loss or credit originated.
Enter “Attachment to Form 1040X — Copy Only — Do Not
Process” at the top of these forms.
• Any Schedules K-1 you received from any partnership, S
corporation, estate, or trust for the year of the loss or credit that
contributed to the loss or credit carryback.
• Any form or schedule from which the carryback results, such
as Form 3800, Form 6781, or Schedule C or F.
• Forms or schedules for items refigured in the carryback year
such as Form 6251, Form 3800, or Schedule A.

!

Name, Address, and SSN
If you and your spouse are amending a joint return, list your
names and SSNs in the same order as shown on the original
return. If you are changing from a separate to a joint return and
your spouse did not file an original return, enter your name and
SSN first.
Foreign address. Enter the information in the following order:
City, province or state, and country. Follow the country’s
practice for entering the postal code. Do not abbreviate the
country name.

Line B
Changing from separate to a joint return. If you and your
spouse are changing from separate returns to a joint return,
follow these steps.
1. Enter in column A the amounts from your return as
originally filed or as previously adjusted (either by you or the
IRS).
2. Combine the amounts from your spouse’s return as
originally filed or as previously adjusted with any other changes
you or your spouse are making to determine the amounts to
enter in column B. If your spouse did not file an original return,
include your spouse’s income, deductions, credits, other taxes,
etc., to determine the amounts to enter in column B.
3. Read the instructions for column C on page 3 to figure
the amounts to enter in that column.

Your Form 1040X must have the appropriate forms and
schedules attached or it will be returned.

CAUTION

Note. If you filed a joint or separate return for some, but not all,
of the years involved in figuring the loss or credit carryback, you
may have to allocate income, deductions, and credits. For
details, see the publication for the type of carryback you are
claiming. For example, see Pub. 536 for a net operating loss, or
for a foreign tax credit, see Pub. 514, Foreign Tax Credit for
Individuals.
Resident and nonresident aliens. Use Form 1040X to amend
Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if
you should have filed Form 1040, 1040A, or 1040EZ instead of
Form 1040NR or 1040NR-EZ, or vice versa. For details, see
Pub. 519, U.S. Tax Guide for Aliens.
To amend Form 1040NR or 1040NR-EZ or to file the correct
return, you must (a) fill in your name, address, and IRS
individual taxpayer identification number (ITIN) or social
security number (SSN) on Form 1040X; and (b) attach the
corrected return (Form 1040, Form 1040NR, etc.) to Form
1040X.
Across the top of the return, enter “Amended.” Also,
complete Part II of Form 1040X, including an explanation of the
changes or corrections made.
Child’s return. If your child cannot sign the return, either
parent may sign the child’s name in the space provided. Then,
add “By (your signature), parent for minor child.”
Death of a taxpayer. If filing Form 1040X for a deceased
taxpayer, enter “Deceased,” the deceased taxpayer’s name,
and the date of death across the top of Form 1040X.
If you are filing a joint return as a surviving spouse, enter
“Filing as surviving spouse” in the area where you sign the
return. If someone else is the personal representative, he or
she must also sign.
Claiming a refund for a deceased taxpayer. If you are
filing a joint return as a surviving spouse, you only need to file
Form 1040X to claim the refund. If you are a court-appointed
representative or any other person claiming the refund, file
Form 1040X and attach Form 1310, Statement of Person
Claiming Refund Due a Deceased Taxpayer, and any other

Both of you must sign Form 1040X.
Joint and several tax liability. If you file a joint return,
both you and your spouse are generally responsible for the tax
and any interest or penalties due on the return. This means that
if one spouse does not pay the tax due, the other may have to.
However, you may qualify for innocent spouse relief. For
details, see Form 8857 or Pub. 971 (both relating to innocent
spouse relief).
Head of household. If you are changing to the head of
household filing status and the qualifying person is a child but
not your dependent, enter the child’s name and “QND” in Part II
of Form 1040X.

!

CAUTION

Generally, married people cannot file as head of
household. But see Pub. 501, Exemptions, Standard
Deduction, and Filing Information, for an exception.

Lines 1 Through 33
If you are only providing additional information and not

TIP changing amounts you originally reported, skip lines
1 – 33 and complete Part II and, if applicable, Part III.
To help you complete Form 1040X, start with:

• Line 1 if you are changing income or deductions.
• Line 6 if you are changing only credits or other taxes.
• Line 10 if you are changing only payments.
Columns A Through C
Column A. Enter the amounts from your original return.
However, if you previously amended that return or it was
changed by the IRS, enter the adjusted amounts.
Column B. Enter the net increase or decrease for each line
you are changing. Show decreases in parentheses.
Explain each change in Part II. If you need more space,
attach a statement. Also, attach any schedule or form relating to
the change. For example, attach Schedule A (Form 1040) if you

-2-

Page 3 of 6

Instructions for Form 1040X

14:55 - 8-MAR-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

are amending Form 1040 to itemize deductions. Do not attach
items unless required to do so.
Column C. To figure the amounts to enter in this column:
• Add the increase in column B to column A, or
• Subtract the decrease in column B from column A.
For any item you do not change, enter the amount from
column A in column C.
Example. Anna Arbor originally reported $21,000 as her
adjusted gross income on her 2004 Form 1040A. She received
another Form W-2 for $500 after she filed her return. She
completes line 1 of Form 1040X as follows.
Line 1

Col. A

Col. B

Col. C

$21,000

$500

$21,500

IF you are filing
Form...

THEN enter on line 4, column A, the amount
from Form...

1040*

1040, line 42 for 2005; line 41 for 2004; line 39
for 2003; line 40 for 2002.

1040A

1040A, line 26 for 2002-2005

* If the amount in column A or C of line 1 is over $103,000, see Who must use
Deduction for Exemptions Worksheet below.

Changing the number of exemptions claimed? If you are:
• Changing the number of exemptions for yourself, spouse, or
your dependents, complete Form 1040X, lines 25 to 30 (line 33
if necessary). Complete line 32.
• 2005 only — Claiming or changing an exemption amount for
housing individuals displaced by Hurricane Katrina but not
changing the number of exemptions previously claimed, do not
complete Form 1040X, lines 25 to 30. Instead, complete Form
8914, lines 1 and 2, showing only the individual(s) for whom the
change is being made. Enter the amount from Form 8914, line
2, on Form 1040X, line 31, column B. Complete line 32.
• 2005 only — Changing the number of exemptions previously
claimed and also claiming or changing an exemption amount
for housing individuals displaced by Hurricane Katrina,
complete Form 1040X, lines 25 to 30 (line 33 if necessary).
Then complete Form 8914, lines 1 and 2, showing only the
individual(s) for whom the change is being made. Enter the
amount from Form 8914, line 2, on Form 1040X, line 31,
column B. Complete line 32.

She would also report any additional federal income tax
withheld on line 11 in column B.

Income and Deductions
Line 1
Enter your adjusted gross income (AGI). To find the
corresponding line on the return you are amending, use the
chart on page 6 for the appropriate year.
A change you make to your AGI can cause other amounts to
increase or decrease. For example, increasing your AGI may:
• Decrease your miscellaneous itemized deductions, the credit
for child and dependent care expenses, the child tax credit, or
education credits, or
• Increase your allowable charitable contributions deduction or
the taxable amount of social security benefits.
Changing your AGI may also affect your total itemized
deductions or your deduction for exemptions (see the
instructions for line 4). Whenever you change your AGI, refigure
these items, those listed above, and any other deduction or
credit you are claiming that has a limit based on AGI.
Correcting your wages or other employee compensation?
Attach a copy of all additional or corrected Forms W-2 you
received after you filed your original return.
Changing your IRA deduction? In Part II of Form 1040X,
enter “IRA deduction” and the amount of the increase or
decrease. If changing from a deductible to a nondeductible IRA
contribution, also complete and attach Form 8606,
Nondeductible IRAs.

Who must use Deduction for Exemptions Worksheet. Use
the chart below to find out if you must use that worksheet in the
Form 1040 (or, for 2004 or 2005, Form 1040A) instructions for
the year you are amending to figure the amount to enter on line
4 and, if applicable, line 30.
You must use the Deduction for
Exemptions Worksheet if —

You are
amending
your:

And your filing status is:

And the
amount in
col. A or C
of line 1 is
over:

Line 2

Married filing separately

Did you originally file using TeleFile (for years 2004 and earlier)
or Form 1040EZ?

Married filing jointly or
Qualifying widow(er)

218,950

Single

145,950

Head of household

182,450

❏

❏

Yes.

No.

2005
return

See TeleFile (for years 2004 and earlier) and Form
1040EZ Filers — Lines 2 and 4 on this page for the
amount to enter on line 2, column A.

Married filing separately

Use the following chart to find the amount to enter
on line 2, column A.

IF you are
filing Form...

THEN enter on line 2, column A, the amount
from Form...

1040

1040, line 40 for 2005; line 39 for 2004; line 37
for 2003; line 38 for 2002

1040A

1040A, line 24 for 2002-2005

2004
return

$109,475

$107,025

Married filing jointly or
Qualifying widow(er)

214,050

Single

142,700

Head of household

178,350

Married filing separately

$104,625

Married filing jointly or
Qualifying widow(er)

209,250

Line 4

Single

139,500

Did you originally file using TeleFile (for years 2004 and earlier)
or Form 1040EZ?

Head of household

❏

❏

Yes.

No.

2003
return

Married filing separately

See TeleFile (for years 2004 and earlier) and Form
1040EZ Filers — Lines 2 and 4 on this page for the
amount to enter on line 4, column A.

2002
return

Use the following chart to find the amount to enter
on line 4, column A.

-3-

174,400
$103,000

Married filing jointly or
Qualifying widow(er)

206,000

Single

137,300

Head of household

171,650

Page 4 of 6

Instructions for Form 1040X

14:55 - 8-MAR-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

TeleFile (for years 2004 and earlier) and Form 1040EZ
Filers —Lines 2 and 4

The Qualified Dividends and Capital Gain
Tax Worksheet (for 2003 – 2005)

QDCGTW

TeleFile filers. The amounts to enter on lines 2 and 4 of Form
1040X depend on whether you (or your spouse) could be
claimed as a dependent on someone’s return. First, get Form
1040EZ for the year you are amending. Next, complete line 5 of
Form 1040EZ and, if applicable, the worksheet on the back of
the form. Then, see Form 1040EZ filers next to determine the
amounts to enter on lines 2 and 4 of Form 1040X.

The Tax Computation Worksheet
(for 2004 – 2005)

TCW

Line 7
Enter your total credits, such as:
• Credit for child and dependent care expenses.
• Credit for the elderly or the disabled.
• Education credits.
• Retirement savings contributions credit.
• Child tax credit.
• Adoption credit.
• Credit for prior year minimum tax.
Do not include credits from Form 2439, Notice to Shareholder
of Undistributed Long-Term Capital Gains, Form 4136, Credit
for Federal Tax Paid on Fuels, and Form 8885, Health
Coverage Tax Credit (formerly Health Insurance Credit For
Eligible Recipients). Instead, use line 15 for these credits.
To find the corresponding lines on the return you are
amending, use the chart on page 6 for the appropriate year.

Form 1040EZ filers. Did someone claim you as a dependent
on their return? (On your 2005 Form 1040EZ, one or both
boxes on line 5 will be checked. On your 2004 or earlier Form
1040EZ, the “Yes” box on line 5 will be checked.)
❏

Yes.

On Form 1040X, line 2, enter the amount from line
E (line D for 2005) of the worksheet on the back of
Form 1040EZ. On Form 1040X, line 4, enter -0- (or
the amount from line F (line E for 2005) of the
1040EZ worksheet if married filing jointly).

❏

No.

Use the following chart to find the amounts to enter
on lines 2 and 4.

Line 9

IF you are
amending
your...

AND your filing
status is...

2005
return

THEN enter on Form 1040X,
line 2...

line 4...

Single
Married filing jointly

$ 5,000
10,000

$3,200
6,400

2004
return

Single
Married filing jointly

$4,850
9,700

$3,100
6,200

2003
return

Single
Married filing jointly

$4,750
9,500

$3,050
6,100

2002
return

Single
Married filing jointly

$4,700
7,850

$3,000
6,000

Include other taxes such as:
• Self-employment tax.
• Additional tax on IRAs, other qualified retirement plans, etc.
• Advance earned income credit payments.
• Recapture taxes (for example, recapture of investment credit
or low-income housing credit).
• Tax from Form 4970, Tax on Accumulation of Distribution of
Trusts.
• Household employment taxes. If you are changing these
taxes, attach Schedule H (Form 1040) and enter in Part II of
Form 1040X the date the error was discovered. If you are
changing the wages paid to an employee for whom you filed
Form W-2, you must also file Form W-2c, Corrected Wage and
Tax Statement, and Form W-3c, Transmittal of Corrected Wage
and Tax Statements.
To find the corresponding lines on the return you are
amending, use the chart on page 6 for the appropriate year.

Line 5
The amount in any column of line 5 may be negative.
Example. Margaret Coffey showed $0 taxable income on
her original return, even though she actually had a loss of
$1,000. She later discovered she had additional income of
$2,000. Her Form 1040X, line 5, would show ($1,000) in column
A, $2,000 in column B, and $1,000 in column C. If she failed to
take into account the loss she actually had on her original
return, she would report $2,000 in column C and possibly
overstate her tax liability.

Payments
Lines 11 Through 16
To find the corresponding lines on the return you are amending,
use the chart on page 6 for the appropriate year.
Line 11. If you are changing these amounts, attach to the front
of Form 1040X a copy of all additional or corrected Forms W-2
or 1099-R you received after you filed your original return. Enter
in column B any additional amounts shown on these forms as
Federal income tax withheld.
Line 12. Enter the estimated tax payments you claimed on
your original return. If you filed Form 1040-C, U.S. Departing
Alien Income Tax Return, include the amount you paid as the
balance due with that return.
Line 13. If you are amending your return to claim the earned
income credit (EIC) and you have a qualifying child, attach
Schedule EIC (Form 1040A or 1040).

Tax Liability
Line 6
Enter your income tax before subtracting any credits. Figure the
tax on the taxable income reported on line 5, column C. Attach
the appropriate schedule or form(s). Include on line 6 any
additional taxes from Form 4972, Tax on Lump-Sum
Distributions, and any recapture of education credits. Also
include on line 6 any alternative minimum tax.
Indicate the method you used to figure the tax shown in
column C. For example:
IF you used...

THEN enter on Form
1040X, line 6...

The Tax Tables

Table

The Tax Rate Schedules (for 2002 – 2004)

TRS

Schedule D (Form 1040)

Sch. D

Schedule J (Form 1040)

Sch. J

The Capital Gain Tax Worksheet

CGTW

If your EIC was reduced or disallowed for a tax year
after 1996, see the Instructions for Form 8862,
CAUTION Information To Claim Earned Income Credit After
Disallowance, to find out if you must also file that form to claim
the credit.
Line 14. If you are amending your return to claim the additional
child tax credit, attach Form 8812.
Line 15. If you are amending your return to claim a credit on
this line, attach Copy B of Form 2439, Form 4136, or Form
8885.
Line 16. Enter any amount paid with Forms 4868 or 2350 (or
Form 2688 for years 2004 or earlier). Also include any amount
paid with a credit card used to get an extension of time to file.

!

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Page 5 of 6

Instructions for Form 1040X

14:55 - 8-MAR-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

But do not include the convenience fee you were charged. Also
include any amount paid by electronic funds withdrawal.

30. Instead, complete Form 8914, lines 1 and 2, showing only
the individual(s) for whom the change is being made. Enter the
amount from Form 8914, line 2, on Form 1040X, line 31,
column B. Complete line 32.
• You are also changing the number of exemptions previously
claimed, complete Form 1040X, lines 25 to 30 (line 33 if
necessary). Then complete Form 8914, lines 1 and 2, showing
only the individual(s) for whom the change is being made. Enter
the amount from Form 8914, line 2, on Form 1040X, line 31,
column B. Complete line 32.

Line 17
Enter the amount of tax you paid from the “Amount you owe”
line on your original return. Also, include any additional tax that
may have resulted if your original return was changed or
examined. Do not include payments of interest or penalties.

Refund or Amount You Owe

Line 30

Line 19

You may have to use the Deduction for Exemptions Worksheet
in the Form 1040 (or, for 2004 or 2005, Form 1040A)
instructions to figure the amount to enter on line 30. To find out
if you do, see the instructions for line 4. If you do not have to
use that worksheet, multiply the applicable dollar amount on
line 30 by the number of exemptions on line 29.

Enter the overpayment from your original return. You must
enter that amount because any additional refund you claim on
Form 1040X will be sent separately from any refund you have
not yet received from your original return.

Line 33

If your original return was changed by the IRS and the result
was an additional overpayment of tax, also include that amount
on line 19. Do not include interest you received on any refund.

If you are adding more than six dependents, attach a statement
with the required information.
Column (b). You must enter each dependent’s social security
number (SSN). If your dependent child was born and died in the
tax year you are amending and you do not have an SSN for the
child, you may attach a copy of the child’s birth certificate
instead and enter “Died” in column (b).
Be sure the name and SSN entered agree with the
dependent’s social security card. Otherwise, at the time we
process your return, we may disallow the exemption claimed for
the dependent and reduce or disallow any other tax benefits
(such as the child tax credit) based on that dependent.
Note. For details on how to get an SSN or correct a name or
number, see the 2005 Form 1040 or Form 1040A instructions.
Column (d). Check the box in column (d) if your dependent is
also a qualifying child for the child tax credit. See the Form
1040 or 1040A instructions for the year you are amending to
find out who is a qualifying child.
Children who did not live with you due to divorce or
separation. If this amended return is for a year before 2005,
and you are claiming a child who did not live with you under the
rules for children of divorced or separated parents, you may
need to attach certain forms or statements to Form 1040X. For
more information, see Pub. 501 or the instructions for Form
1040 or Form 1040A for the tax year being amended.

To find the corresponding lines on the return you are
amending, use the chart on page 6 for the appropriate year.

Lines 20 and 21
If line 20 is negative, treat it as a positive amount and add it to
the amount on line 10, column C. Enter the result on line 21.
This is the amount you owe.
Send Form 1040X with a check or money order for the full
amount payable to the “United States Treasury.” Do not send
cash. On your payment, put your name, address, daytime
phone number, and SSN. Also, enter the tax year and type of
return you are amending (for example, “2003 Form 1040”). We
will figure any interest due and send you a bill.
To help process your payment, enter the amount on the right
side of the check like this: $ XXX.XX. Do not use dashes
or
xx
lines (for example, do not enter “$ XXX — ” or “$ XXX 100”).
What if you cannot pay? If you cannot pay the full amount
shown on line 21, you may ask to make monthly installment
payments. You may have up to 60 months to pay. See Form
9465, Installment Agreement Request, for more information.

Presidential Election Campaign Fund
(Part III)

Lines 23 and 24

You may use Form 1040X to have $3 go to the fund if you (or
your spouse on a joint return) did not do so on your original
return. This must be done within 201/2 months after the original
due date for filing the return. For calendar year 2005, this period
ends on January 2, 2008. A previous designation of $3 to the
fund cannot be changed.

The refund amount on line 23 will be sent separately from any
refund you claimed on your original return (see the instructions
for line 19). We will figure the interest and include it in your
refund.
Enter on line 24 the amount, if any, from line 22 you want
applied to your estimated tax for next year. Also, enter that tax
year. No interest will be paid on this amount. You cannot
change the election to apply part or all of the overpayment on
line 22 to next year’s estimated tax.

Paid Preparer
Generally, anyone you pay to prepare your return must sign it in
the space provided. The preparer must give you a copy of the
return for your records. Someone who prepares your return but
does not charge you should not sign.

Exemptions (Part I)

!

If you are claiming an exemption amount for housing
individuals displaced by Hurricane Katrina and:

CAUTION

• You are not otherwise changing the number of exemptions

previously claimed, do not complete Form 1040X, lines 25 to

-5-

Page 6 of 6

Instructions for Form 1040X

14:55 - 8-MAR-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it
to ensure that you are complying with these laws and to allow
us to figure and collect the right amount of tax.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
We welcome comments on forms. If you have comments or
suggestions for making this form simpler, we would be happy to
hear from you. You can write to the Internal Revenue Service,
Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP,
1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.
Do not send the form to this address. Instead, see Where To
File on page 1.
Estimates of taxpayer burden. The new estimates of
taxpayer burden shown below were developed by the IRS to
better measure and understand the burden taxpayers
experience when preparing their taxes. These estimates of
average preparation times and out-of-pocket expenses are
based on a new survey of taxpayers and a more accurate
method of estimating taxpayer burden. They focus on taxpayer
characteristics and activities, rather than forms, and replace the
burden estimates shown in prior year tax form instructions. The
information collected to figure the new estimates includes type
of taxpayer, preparation method, filing method, and taxpayer
activities. The new estimates shown here are grouped by
principal combinations of forms submitted and are not available
separately for each form.
These changes create a one-time shift in estimates of
burden levels. Comparisons should not be made between these
and earlier published estimates.
If you have comments concerning the time and expense
estimates below, you can contact us at the address shown
under We welcome comments on forms.
These estimates were the latest available when the forms
went to print. The most current information can be found on the
IRS website at www.irs.gov.

Charts
Use the chart for the year you are amending to find the
corresponding lines on your return.

!

Be sure to include write-in amounts from the return you
are amending.

CAUTION

2005
IF you are
completing
Form 1040X...

THEN the corresponding line(s) on the 2005
Form...
1040 is:

1040A is:

1040EZ is:

Line 1

37

21

4

Line 7

47 – 55

29 – 34

N/A

Line 9

58 – 62

37

N/A

Lines 11 – 16

64 – 70

39 – 42

7 and 8

72

44

11a

Line 19

2004
IF you are
completing
Form 1040X...

THEN the corresponding line(s) on the 2004
Form...
1040 is:

1040A is:

1040EZ is:

Line 1

36

21

4

Line 7

46 – 54

29 – 34

N/A

Line 9

57 – 61

37

N/A

Lines 11 – 16

63 – 69

39 – 42

7 and 8

71

44

11a

Line 19

2003
IF you are
completing
Form 1040X...

THEN the corresponding line(s) on the 2003
Form...
1040 is:

1040A is:

1040EZ is:

Line 1

34

21

4

Line 7

44 – 52

29 – 34

N/A

Line 9

55 – 59

37

N/A

Lines 11 – 16

61 – 67

39 – 42

7 and 8

69

44

11a

Line 19

Taxpayer Burden for Taxpayers Who Filed Form 1040X by
Preparation Method, 2004
Self-Prepared
Without Tax
Software

2002
IF you are
completing
Form 1040X...

THEN the corresponding line(s) on the 2002
Form...
1040 is:

1040A is:

1040EZ is:

Line 1

35

21

4

Line 7

45 – 53

29 – 34

N/A

Line 9

56 – 60

37

N/A

Lines 11 – 16

62 – 68

39 – 42

7 and 8

70

44

11a

Line 19

-6-

Self-Prepared With
Tax Software

Prepared by Paid
Professional

Hours

Costs

Hours

Costs

Hours

Costs

4.7

$4

2.8

$5

3.6

$50