U.S. Individual Income Tax Return

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Instructions for Form 1040X

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Instructions for Form 1040X

Department of the Treasury
Internal Revenue Service

(Rev. November 2007)
Amended U.S. Individual Income Tax Return

General Instructions

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.

Purpose of Form

When To File

Section references are to the Internal Revenue Code unless
otherwise noted.

Use Form 1040X to correct Forms 1040, 1040A, 1040EZ,
1040EZ-T, 1040NR, or 1040NR-EZ. If you used TeleFile to
file your original return (for 2004 only) 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.
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.
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.
If you file a Form 1040X claiming a refund or credit
for more than the allowable amount, you may be
CAUTION subject to a penalty of 20% of the amount that is
determined to be excessive. See section 6676.
Note. If you are requesting a refund of penalties and
interest or an addition to tax that you have already paid, file
Form 843, Claim for Refund and Request for Abatement,
instead of Form 1040X.
Filing Form 1045. You can use Form 1045, Application for
Tentative Refund, instead of Form 1040X to apply for a
refund based on the carryback of a net operating loss, an
unused general business credit, or a net section 1256
contracts loss, or an overpayment of tax due to 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.

The time during which Form 1040X may be filed can

TIP be suspended 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.
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.
Nontaxable combat pay. If you received nontaxable
combat pay in 2004 or 2005, and the treatment of the
combat pay as compensation for IRA purposes means that
you can contribute more for those years than you already
have, you can make additional contributions to an IRA for
2004 or 2005 by May 28, 2009. File Form 1040X by the
latest of:
• 3 years from the date you filed your original return for the
year for which you made the contribution,
• 2 years from the date you paid the tax for the year for
which you made the contribution, or
• 1 year from the date on which you made the contribution.

Where To File

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.

Mail your return to the Internal Revenue Service Center
shown below that applies to you. 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.

Cat. No. 11362H

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Instructions for Form 1040X

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IF you live in:*

Federal telephone excise tax. For the 2006 tax year only,
if you are filing Form 1040X only to claim a refund of the
federal telephone excise tax, do the following:
1. Fill in the top portion of Form 1040X through line B.
2. On line 15, enter the amount being claimed in
columns B and C, and write “FTET” on the dotted line next
to line 15.
3. Write “Federal Telephone Excise Tax” in Part II,
Explanation of Changes.
4. Sign the Form 1040X (both spouses must sign if filing
jointly) and mail it to the address shown above that applies
to you.

THEN use this address:

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

Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901

Alaska, Arizona, California,
Colorado, Hawaii, Idaho,
Iowa, Kansas, Minnesota,
Montana, Nebraska,
Nevada, New Mexico,
North Dakota, Oklahoma,
Oregon, South Dakota,
Utah, Washington,
Wisconsin, Wyoming

Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888 – 0422

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

Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501 – 0422

Arkansas, Connecticut,
Illinois, Indiana, Michigan,
Missouri, New Jersey,
Ohio, Pennsylvania, West
Virginia

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

Kentucky, Louisiana,
Mississippi, Tennessee,
Texas, APO, FPO

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

Note. If you are claiming the actual amount of the federal
telephone excise tax you paid, you must also attach Form
8913, Credit for Federal Telephone Excise Tax Paid, to your
Form 1040X.
Tax shelters. If amending your return to disclose
information for a reportable transaction in which you
participated, attach Form 8886, Reportable Transaction
Disclosure Statement.
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 and you do not want your
portion of the overpayment to be applied (offset) against
your spouse’s past-due obligation(s), complete and attach
another Form 8379 to allocate the additional refund.
Net operating loss (NOL). Attach a computation of your
NOL using Schedule A (Form 1045) and a computation of
any NOL 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, General Business Credit; Form 6781,
Gains and Losses From Section 1256 Contracts and
Straddles; or Schedule C or F.
• Forms or schedules for items refigured in the carryback
year such as Form 6251, Alternative Minimum Tax —
Individuals, Form 3800, or Schedule A.

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
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 a foreign address; are a dual-status alien; or
file Form 2555, 2555-EZ, or 4563, use this address: Department of
the Treasury, Internal Revenue Service Center, Austin, TX
73301-0215, USA
* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the
Department of the Treasury, Internal Revenue Service Center, Austin, TX
73301-0215, USA.

Special Situations
Qualified reservist distributions. For tax years 2004 and
2005, reservists called to active duty after September 11,
2001, can claim a refund of any 10% additional tax paid on
an early distribution from a qualified pension plan. To make
this claim:
• You must have been ordered or called to active duty after
September 11, 2001, for more than 179 days or for an
indefinite period,
• The distribution must have been made on or after the date
you were ordered or called to active duty and before the
close of your active duty period, and
• The distribution must have been from an IRA, or from
amounts attributable to elective deferrals under a section
401(k) or 403(b) plan or a similar arrangement.

!

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

CAUTION

Note. If you were married and you did not have the same
filing status (married filing jointly or married filing separately)
for 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 Pub. 514, Foreign Tax Credit for
Individuals, for a foreign tax credit.
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

Eligible reservists should enter “ACTIVE DUTY
RESERVIST” at the top of the form and, in Part II of Form
1040X, enter the date called to active duty, the amount of
the retirement distribution, and the amount of the
early-distribution tax paid. For more information on these
distributions, see Pub. 590.

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Instructions for Form 1040X

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

3. Read the instructions for column C on this page to
figure the amounts to enter in that column.
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

TIP not 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.

Line Instructions

Columns A Through C

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

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.
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 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 the amount in column A,
or
• Subtract the decrease in column B from the amount in
column A.
For any item you do not change, enter the amount from
column A in column C.
Note. Show any negative numbers (losses or decreases) in
Columns A, B, or C in parentheses.

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 A
Changing your mailing address. If you check the “Yes”
box or fail to check either box, we will change your address
in our system to that shown on this Form 1040X. Any refund
or correspondence will be sent to the new address. If you
check the “No” box, we will retain the address currently in
our system and any refund or correspondence will be sent to
that address.

Example. Anna Arbor originally reported $21,000 as
her adjusted gross income on her 2006 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 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.

Line 1

Col. A

Col. B

Col. C

$21,000

$500

$21,500

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 7 for the appropriate year.

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Instructions for Form 1040X

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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.

For details, see Claiming or changing a Hurricane Katrina
exemption amount on page 6.
Who must use the Deduction for Exemptions
Worksheet. Use the chart below to find out if you must use
that worksheet in the Form 1040 or 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:

Married filing separately
2007
return

$117,300

Married filing jointly or
Qualifying widow(er)

234,600

Single

156,400

Head of household

195,500

Line 2

Married filing separately

Did you originally file using TeleFile (for 2004 only) or Form
1040EZ?

Married filing jointly or
Qualifying widow(er)

225,750

Single

150,500

❏

❏

Yes.

No.

2006
return

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

Head of household
Married filing separately

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

IF you are
filing Form...

2005
return

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

1040

1040, line 40 for 2005 – 2007; line 39 for 2004

1040A

1040A, line 24 for 2004 – 2007
2004
return

Did you originally file using TeleFile (for 2004 only) or Form
1040EZ?

❏

Yes.

No.

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

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

1040*

1040, line 42 for 2005 – 2007; line 41 for 2004

1040A

1040A, line 26 for 2004 – 2007

218,950
145,950

Head of household

182,450
$107,025

Married filing jointly or
Qualifying widow(er)

214,050

Single

142,700

Head of household

178,350

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

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

IF you are filing
Form...

188,150
$109,475

Single

Married filing separately

Line 4

❏

Married filing jointly or
Qualifying widow(er)

$112,875

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 else’s return. First,
get Form 1040EZ for 2004. 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.

* If the amount in column A or C of line 1 is over $107,025, see Who must
use the Deduction for Exemptions Worksheet below.

Form 1040EZ filers. Did someone claim you as a
dependent on their return? (On your 2005 – 2007 Form
1040EZ, one or both boxes on line 5 will be checked. On
your 2004 Form 1040EZ, the “Yes” box on line 5 will be
checked.)

Changing the number of exemptions claimed? If you
are changing the number of exemptions for yourself, your
spouse, or your dependents, complete Form 1040X, lines 25
to 30 (line 33 if necessary) in Part I. Also complete line 32.
Note. Special instructions apply when completing Part I if
you are claiming or changing an exemption amount for 2005
or 2006 for housing individuals displaced by Hurricane
Katrina but not otherwise changing the number of
exemptions previously claimed, or if you are claiming or
changing a Hurricane Katrina exemption amount in addition
to changing the number of exemptions previously claimed.

-4-

❏

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 chart on page 5 to find the amounts to enter
on lines 2 and 4.

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Instructions for Form 1040X

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IF you are
amending AND your filing
your...
status is...

Undistributed Long-Term Capital Gains; Form 4136, Credit
for Federal Tax Paid on Fuels; Form 8801, Credit for Prior
Year Minimum Tax – Individuals, Estates, and Trusts, if the
credit is refundable; and Form 8885, Health Coverage Tax
Credit. Instead, use line 15 for these credits.
To find the corresponding lines on the return you are
amending, use the chart on page 7 for the appropriate year.

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

line 4...

2007
return

Single
Married filing jointly

$ 5,350
10,700

$3,400
6,800

2006
return

Single
Married filing jointly

$ 5,150
10,300

$3,300
6,600

2005
return

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

Line 9

Tax Liability

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 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 7 for the appropriate year.

Line 6

Payments

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.

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; Form 8889, Health Savings Accounts (HSAs);
and any recapture of education credits.

Lines 11 Through 16
To find the corresponding lines on the return you are
amending, use the chart on page 7 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).

Any changes made to lines 1 through 5 above may
affect or cause you to owe alternative minimum tax.
CAUTION See the instructions for the form you are amending
to determine if you must file Form 6251, Alternative
Minimum Tax — Individuals. Include any alternative minimum
tax on line 6.
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 Computation Worksheet

TCW

Schedule D (Form 1040)

Sch. D

Schedule J (Form 1040)

Sch. J

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 Form 2439 (Copy B), Form 4136, Form
8801 (if the credit claimed is refundable), Form 8885, or
Form 8913, if required.
Note. The federal telephone excise tax credit applies only
to 2006.
Line 16. Enter any amount paid with Forms 4868 or 2350
(or Form 2688 for 2004 only). Also include any amount paid
with a credit card used to get an extension of time to file. But
do not include the convenience fee you were charged. Also
include any amount paid by electronic funds withdrawal.

!

The Qualified Dividends and Capital Gain
Tax Worksheet
QDCGTW
The Foreign Earned Income Tax
Worksheet

FEITW

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.
Nonrefundable credit for prior year minimum tax.
Do not include the federal telephone excise tax credit or the
credits from Form 2439, Notice to Shareholder of

•
•
•
•
•
•
•

Line 17.
Enter the amount of tax you paid from the “Amount you owe”
line on your original return. Also, include any additional tax
payments made after it was filed. Do not include payments
of interest or penalties.

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Instructions for Form 1040X

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1040X, lines 25 to 30. Instead, complete Form 8914, lines 1
and 2 for 2005 (lines 1 through 6 for 2006), showing only the
individual(s) for whom the change is being made. Enter the
amount from Form 8914, line 2 for 2005 (line 6 for 2006), on
Form 1040X, line 31, column B. Complete line 32.

Refund or Amount You Owe
Line 19
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.

• 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 for 2005 (lines 1 through 6 for 2006), showing only the
individual(s) for whom the change is being made. Enter the
amount from Form 8914, line 2 for 2005 (line 6 for 2006), on
Form 1040X, line 31, column B. Complete line 32.

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.
To find the corresponding lines on the return you are
amending, use the chart on page 7 for the appropriate year.

Line 30
You may have to use the Deduction for Exemptions
Worksheet in the Form 1040 or 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 listed on
line 30 by the number of exemptions on line 29.

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, “2007
Form 1040”). We will figure any interest due and send you a
bill.

Line 33
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).

To help process your payment, enter the amount on the
right side of the check like this: $ XXX.XX. Do not use
dashes or
lines (for example, do not enter “$ XXX — ” or
xx
“$ XXX 100”).

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.

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.
To ask for an installment agreement, you can apply
online or use Form 9465. To apply online, go to
www.irs.gov, use the pull down menu under “I need to...”
and select “Set Up a Payment Plan.” If you use Form 9465,
see its instructions.

Note. For details on how to get an SSN or correct a name
or number, see the 2007 Form 1040 or Form 1040A
instructions.

Lines 23 and 24
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 any interest and
include it in your refund.

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.

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.

Children who did not live with you due to divorce or
separation. If you are claiming a child who did not live with
you under the rules for children of divorced or separated
parents, you must 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.

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.

Presidential Election Campaign Fund
(Part III)

Exemptions (Part I)

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
2007, this period ends on January 4, 2010. A previous
designation of $3 to the fund cannot be changed.

Claiming or changing a Hurricane Katrina exemption
amount. If you are claiming or changing an exemption
amount for 2005 or 2006 for housing individuals displaced
by Hurricane Katrina and:
• You are not otherwise changing the number of
exemptions previously claimed, do not complete Form

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Page 7 of 7

Instructions for Form 1040X

10:22 - 26-OCT-2007

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

Charts

Paperwork Reduction Act Notice

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

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 email us at
*[email protected]. (The asterisk must be included in the
address.) Enter “Forms Comment” on the subject line. Or
you can write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do
not send the form to this address. Instead, see Where To
File on page 2.

!

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

CAUTION

2007
IF you are
completing
Form 1040X...

THEN the corresponding line(s) on the 2007
Form...
1040 is:

1040A is:

1040EZ is:

Line 1

37

21

4

Line 7

47 – 55

29 – 33

N/A

Line 9

58 – 62

36

N/A

Lines 11 – 16

64 – 71

38 – 41

7 and 8

73

43

11a

Line 19

2006
THEN the corresponding line(s) on the 2006
IF you are
Form...
completing
Form 1040X...
1040 is:
1040A is:
1040EZ is:
Line 1

37

21

4

Line 7

47 – 55

29 – 33

N/A

Line 9

58 – 62

36

N/A

Lines 11 – 16

64 – 71

38 – 42

7–9

73

44

12a

Line 19

Estimates of Taxpayer Burden
The table below shows burden estimates for taxpayers filing
a Form 1040X. Time spent and out-of-pocket costs are
estimated separately. Out-of-pocket costs include any
expenses incurred by taxpayers to prepare and submit their
tax returns. Examples of out-of-pocket costs include tax
return preparation and submission fees, postage, tax
preparation software costs, photocopying costs, and phone
calls (if not toll-free).
Both time and cost burdens are national averages and do
not necessarily reflect a “typical” case. The averages include
all associated forms and schedules, across all preparation
methods and all taxpayer activities. Within each of these
estimates, there is significant variation in taxpayer activity.
Similarly, tax preparation fees vary extensively depending
on the taxpayer’s situation and issues, the type of
professional preparer, and the geographic area.
The data shown are the best estimates available as of
October 19, 2007, from tax returns filed for 2006. The
method used to estimate taxpayer burden incorporates
results from a taxpayer burden survey conducted in 2000
and 2001. The estimates are subject to change as new
forms and data become available. The estimates do not
include burden associated with post-filing activities.
However, operational IRS data indicate that electronically
prepared and e-filed returns have fewer errors, implying a
lower overall post-filing burden.
If you have comments concerning the time and cost
estimates below, you can contact us at either one of the
addresses shown under “We welcome comments on forms”
above.

2005
THEN the corresponding line(s) on the 2005
IF you are
Form...
completing
Form 1040X...
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
THEN the corresponding line(s) on the 2004
IF you are
Form...
completing
Form 1040X...
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

Estimated Average Taxpayer Burden
The average time and costs required to complete and file
Form 1040X, its schedules, and accompanying forms will
vary depending on individual circumstances. The estimated
averages are:

-7-

Average Time Burden (Hours)

Average Cost (Dollars)

3.5

$28