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. February 2009)
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 for the following reasons.
• Correct Forms 1040, 1040A, 1040EZ, 1040EZ-T,
1040NR, or 1040NR-EZ.
• Make certain elections after the prescribed deadline (see
Regulations sections 301.9100-1 through -3 for details.
• Change amounts previously adjusted by the IRS. Do not
include any interest or penalties on Form 1040X; they will be
adjusted accordingly.
• Make a claim for a carryback due to a loss or unused
credit. For more information, see pages 2 and 3.
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. Allow 8 to 12 weeks
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.

!

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.
Filing Form 843. 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.

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
or form you are amending may help. Use the instructions for
the return to find the method you should use to figure the
corrected tax. 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
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.

Do not file more than one original return for the same
year, even if you have not received your refund or
CAUTION have not heard from the IRS since you filed. Filing
more than one original return for the same year, or sending
in more than one copy of the same return (unless we ask
you to do so), could delay your refund.
Bad debt or worthless security. 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.
Loss or credit carryback. A Form 1040X based on a net
operating loss or capital 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, capital loss, or
unused credit.
Reimbursement received for hurricane-related casualty
loss. If you claimed a casualty loss on your main home
resulting from Hurricanes Katrina, Rita, or Wilma, and later
received a qualified grant as reimbursement for that loss,
you can file an amended return for the year the casualty loss
deduction was claimed (and for any tax year to which the
deduction was carried) to reduce the casualty loss deduction
(but not below zero) by the amount of the reimbursement.
To qualify, your grant must have been issued under Public
Law 109-148, 109-234, or 110-116. Examples of qualified
grants are the Louisiana Road Home Grants and the
Mississippi Development Authority Hurricane Katrina
Homeowner Grants.
You must file Form 1040X by the later of the due date
(as extended) for filing your tax return for the tax year in
which you received the grant, or July 30, 2009. Enter
“Hurricane Grant Relief” in dark, bold letters at the top of
page 1 of Form 1040X. Include the following materials with
your amended return.
1. Proof of the amount of any hurricane relief grant
received.
2. A completed Form 2848, Power-of-Attorney and
Declaration of Representative, if you wish to have your
designated representative speak with us. (Do not include if a
valid Form 2848 is on file with the IRS.)

!

Do not include on Form 1040X any adjustments
other than the reduction of the casualty loss
CAUTION deduction if the period of limitations on assessment
is closed for the tax year for those adjustments.
Send your completed Form 1040X and attachments to:

!

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0255
Waiver of penalties and interest. If you pay the entire
balance due on your amended return within 1 year of timely
filing your amended return, no interest or penalties will be
charged on the balance due. Payments made after you file
Form 1040X should clearly designate that the payment is to
be applied to reduce the balance due shown on the Form
1040X per IRS Notice 2008-95. For this purpose, any
amended return filed under this program before July 30,
2009, will be treated as filed on July 30, 2009.

Cat. No. 11362H

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Instructions for Form 1040X

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Special rule for previously filed amended returns. In
order to receive the benefits discussed above, you must
notify the IRS if you previously filed an amended return
based on receiving one of the above grants. For details, see
Pub. 547, Casualties, Disasters, and Thefts; or Notice
2008-95, 2008-44 I.R.B. 1076, available at www.irs.gov/irb/
2008-44_IRB/ar09.html.
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
had, 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.
Retroactive determination of nontaxable disability pay.
Retired members of the uniformed services whose
retirement pay, in whole or in part, is retroactively
determined by the Department of Veterans Affairs to be
disability pay can file claims for credits or refunds using
Form 1040X. For such claims filed after June 17, 2008, the
deadline is extended as follows.
• If your determination was made after June 16, 2008, you
have until the later of (a) 1 year beyond the determination
date, or (b) the normal deadline for filing a claim for refund
or credit. The normal deadline is the later of 3 years after
filing the original return or 2 years after paying the tax.
• If your determination was made after December 31, 2000,
but before June 17, 2008, the period for filing a claim is
extended until June 16, 2009.
To make these claims, you must file a separate Form
1040X for each year affected.

Qualified reservist distributions. 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.
Eligible reservists should enter “Active Duty Reservist” at
the top of page 1 of Form 1040X. In Part II, 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,
Individual Retirement Arrangements (IRAs).
Federal telephone excise tax (2006 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. Enter “Federal Telephone Excise Tax” in Part II.
4. Sign the Form 1040X (both spouses must sign if filing
jointly) and mail it to the address shown on page 3 that
applies to you.
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.
Recovery rebate credit (2008 only). You can use Form
1040X to claim this credit if you did not claim it or if you did
not claim the correct amount on your original 2008 Form
1040, 1040A, or 1040EZ. For information on how to claim
the credit, see the 2008 instructions for the form you are
amending.
Tax shelters. If amending your return to disclose
information for a reportable transaction in which you
participated, attach Form 8886, Reportable Transaction
Disclosure Statement.
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. For errors
discovered after December 31, 2008, any additional
employment taxes owed must be paid with this return. 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. For more information,
see Pub. 926, Household Employer’s Tax Guide.
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.
Carryback claim — 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

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.

Special Situations
First-time homebuyer credit. If you meet the
requirements for the first-time homebuyer credit and
purchased your qualifying home after December 31, 2008,
and before December 1, 2009, you can choose to treat the
home as purchased on December 31, 2008. To amend your
return, file Form 1040X with a completed Form 5405,
First-Time Homebuyer Credit, attached. The box on Form
5405, Part I, line C, must be checked.
Note. If you made this election before the February 2009
revision of Form 5405 was released, you can file Form
1040X with a new Form 5405 to claim the additional $500
credit for homes purchased in 2009.
Bonus depreciation for the Kansas Disaster Area. You
can file an amended return to claim the Kansas additional
first-year depreciation if you:
• Timely filed a tax return for your tax year that included
May 5, 2007,
• Have not claimed the Kansas additional first-year
depreciation, and
• Have not elected not to deduct the Kansas additional
first-year depreciation.
File Form 1040X on or before December 31, 2009, for
your tax year that includes May 5, 2007, and any affected
subsequent tax year. Enter “Filed Pursuant to Notice
2008-67” at the top of page 1 of Form 1040X.

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Instructions for Form 1040X

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Individuals, Estates, and Trusts, for details. Enter
“Carryback Claim” at the top of page 1 of Form 1040X.

Where To File
Mail your return to the Internal Revenue Service Center
shown in the next column 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. If you are
filing Form 1040X due to hurricane grant relief, mail it to the
address shown on page 1.

Carryback claim — credits and other losses. You must
attach copies of the following.
• 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; Form 4684, Casualties and Thefts; or Schedule C
or F (Form 1040).
• Forms or schedules for items refigured in the carryback
year such as Form 6251, Alternative Minimum Tax —
Individuals; Form 3800; or Schedule A (Form 1040).

IF you live in:*

Enter “Carryback Claim” at the top of page 1 of Form
1040X.

!

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.

THEN use this address:

Alabama, Florida, Georgia,
North Carolina, South
Carolina, Virginia

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

Alaska, Arizona, California,
Colorado, Hawaii, Idaho,
Illinois, 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, Vermont

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

Arkansas, Connecticut,
Delaware, Indiana,
Michigan, Missouri, New
Jersey, New York, Ohio,
Pennsylvania, Rhode
Island, West Virginia

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

Kentucky, Louisiana,
Mississippi, Tennessee,
Texas

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

Guam: Permanent residents — Department of Revenue and
Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921

To amend Form 1040NR or 1040NR-EZ or to file the
correct return, you must (a) fill in your name, address, and
social security number (SSN) or IRS individual taxpayer
identification number (ITIN) on Form 1040X; and (b) attach
the corrected return (Form 1040, Form 1040NR, etc.) to
Form 1040X.

Virgin Islands: Permanent residents — V.I. Bureau of Internal
Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI
00802
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: Department of
the Treasury, Internal Revenue Service Center, Austin, TX
73301-0215, USA

Across the top of the corrected 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, enter “By (your signature), parent for minor child.”

* 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.

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.

Line Instructions
Calendar or Fiscal Year

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.

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

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

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Instructions for Form 1040X

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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.

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.

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.

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.
Example. Anna Arbor originally reported $21,000 as
her adjusted gross income on her 2008 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.
3. Read the instructions for column C, on this page, to
figure the amounts to enter in that column.
4. Both of you must sign Form 1040X.

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 beginning on page 7 for the appropriate year.
A change you make to your AGI can cause other
amounts to increase or decrease. For example, increasing
your AGI can:
• 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.

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).
Changing to head of household filing status. If the
qualifying person is a child but not your dependent, enter the
child’s name and “QND” in Part II of Form 1040X.

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.

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

!

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.

Lines 1 Through 33

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.

If you are providing only additional information and

TIP not changing amounts you originally reported, skip
lines 1 – 33 and complete Part II and, if applicable,
Part III.
For other changes to 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 2
Did you originally file using Form 1040EZ?

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.
Explain each change in Part II. If you need more space,
attach a statement. Also, attach any schedule or form

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❏

Yes.

See Form 1040EZ Filers — Lines 2 and 4 on page 5
for the amount to enter on line 2, column A.

❏

No.

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 – 2008

1040A

1040A, line 24 for 2005 – 2008

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Instructions for Form 1040X

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Line 4

Worksheet in the instructions for the form and year you are
amending.

Did you originally file using Form 1040EZ?
❏

Yes.

See Form 1040EZ Filers — Lines 2 and 4 below for
the amount to enter on line 4, column A.

❏

No.

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

IF you are filing
Form...

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

1040*

1040, line 42 for 2005 – 2008

1040A*

1040A, line 26 for 2005 – 2008

You must use the Deduction for
Exemptions Worksheet if —

You are
amending
your:

Married filing separately
2008
return

* If the amount in column C of line 1 is over $109,475, see Who Must Use
the Deduction for Exemptions Worksheet on this page.

Form 1040EZ Filers—Lines 2 and 4
Did someone claim you as a dependent on his or her
return? (On your 2005 – 2008 Form 1040EZ, one or both
boxes on line 5 will be checked.)
❏

❏

Yes.

No.

2007
return

2006
return

THEN enter on Form 1040X,

2008
return

line 2...

line 4...

Single
Married filing jointly

$ 5,450
10,900

$3,500
7,000

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

239,950
159,950

Head of household

199,950
$117,300

Married filing jointly or
Qualifying widow(er)

234,600

Single

156,400

Head of household

195,500
$112,875

Married filing jointly or
Qualifying widow(er)

225,750

Single

150,500

Head of household

188,150

Married filing separately
2005
return

$119,975

Single

Married filing separately

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

AND your filing
status is...

Married filing jointly or
Qualifying widow(er)

Married filing separately

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,
if married filing jointly, the amount from line F (line E
for 2005) of the 1040EZ worksheet).

IF you are
amending
your...

And your filing status is:

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

$109,475

Married filing jointly or
Qualifying widow(er)

218,950

Single

145,950

Head of household

182,450

Line 5
If the taxable income on the return you are amending is $0
and you have made changes on Form 1040X, line 1, 2, or 4,
enter on line 5 (column A) the actual taxable income instead
of $0. Enclose a negative amount in parentheses.

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 (and line 33, if necessary) in Part I. Also
complete line 32.

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.

Note. Special instructions apply when completing Part I if
you are claiming or changing a 2005 or 2006 exemption
amount for housing individuals displaced by Hurricane
Katrina or a 2008 exemption amount for housing Midwestern
displaced individuals. If you are not changing the number of
exemptions previously claimed, or if you are claiming or
changing a Hurricane Katrina or Midwestern displaced
individual exemption amount in addition to changing the
number of exemptions previously claimed, see Claiming or
changing a Hurricane Katrina exemption amount or Claiming
or changing an exemption amount for a Midwestern
displaced individual on page 7.

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) that you used to
figure your tax. Do not attach worksheets. Include on line 6
any additional taxes from Form 4972, Tax on Lump-Sum
Distributions; Form 8814, Parents’ Election To Report
Child’s Interest and Dividends; and any recapture of
education credits. Also include any alternative minimum tax
from Form 6251, Alternative Minimum Tax — Individuals, or

Who Must Use the Deduction for Exemptions
Worksheet
Use the following chart to find out if you must use this
worksheet to figure the amount to enter on line 4 and, if
applicable, line 30. Use the Deductions for Exemptions

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Page 6 of 8

Instructions for Form 1040X

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

• Form 8801 (if the credit claimed is refundable), Credit for

the Alternative Minimum Tax Worksheet in the Form 1040A
instructions.

Prior Year Minimum Tax — Individuals, Estates, and Trusts;

• Form 8885, Health Coverage Tax Credit; or
• Form 8913, Credit for Federal Telephone Excise Tax

Any changes made to Form 1040X, lines 1 through
5, may affect or cause you to owe alternative
CAUTION minimum tax. See the instructions for the form and
year you are amending.
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 Table

Table

The Tax Computation Worksheet

TCW

Schedule D Tax Worksheet

Sch. D

Schedule J (Form 1040)

Sch. J

Paid.
Note. The following credits apply only to the specific years
noted.
• The recovery rebate credit applies only to 2008.
• The federal telephone excise tax credit applies only to
2006.
Line 16. Enter any amount paid with Forms 4868 or 2350.
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.
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.
Line 18. Include in the total on this line any payments
shown on Form 8689, lines 40 and 44. Enter “USVI” and the
amount on the dotted line.

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

FEITW

Line 7

Refund or Amount You Owe

Enter your total nonrefundable credits. Use the chart
beginning on page 7 to find the correct lines to use on the
form for the year you are amending.
Note. If you made any changes to Form 1040X, lines 1
through 6, be sure to refigure your credits before entering
the amount in column C.

Line 19

Use the chart beginning on page 7 to find the correct lines to
use on the form for the year you are amending.
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.
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.

Line 9
Enter other taxes you paid. Use the chart beginning on page
7 to find the correct lines to use on the form for the year you
are amending.
Note. If you made any changes to Form 1040X, lines 1
through 6, be sure to refigure any “other taxes” as
necessary.

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 your signed 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. If you are
filing a joint Form 1040X, enter the SSN shown first. Also,
enter the tax year and type of return you are amending (for
example, “2008 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
lines (for example, do not enter “$ XXX — ” or
xx
“$ XXX 100”).
What if you cannot pay. If you cannot pay the full amount
shown on line 21, you can ask to make monthly installment
payments. Generally, you can have up to 60 months to pay.
To ask for an installment agreement, you can apply
online or use Form 9465, Installment Agreement Request.
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. If you elected to apply any part of an overpayment on
your original return to your next year’s estimated tax, you
cannot reverse that election on your amended return.

Payments
Use the chart beginning on page 7 to find the correct lines to
use on the form for the year you are amending.
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).
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
refundable credit on this line, attach, if required:
• Form 2439 (Copy B), Notice to Shareholder of
Undistributed Long-Term Capital Gains;
• Form 4136, Credit for Federal Tax Paid on Fuels;
• Form 5405, First-Time Homebuyer Credit;

!

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

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Page 7 of 8

Instructions for Form 1040X

10:33 - 24-FEB-2009

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

instructions for line 19). We will figure any interest and
include it in your refund.

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, enter “Died” in column (b), and
attach a copy of the child’s birth certificate, death certificate,
or hospital medical records. The document must show the
child was born alive.

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 your election to apply part or all of the overpayment
on line 22 to next year’s estimated tax.

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.

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.

Note. For details on how to get an SSN or correct a name
or number, see the 2008 Form 1040 or Form 1040A
instructions.

Exemptions (Part I)
Claiming or changing a Hurricane Katrina exemption
amount. If you are claiming or changing a 2005 or 2006
exemption amount for housing individuals displaced by
Hurricane Katrina and:
• You are not otherwise changing the number of
exemptions previously claimed, do not complete Form
1040X, lines 25 to 30. Instead, complete lines 1 and 2 of the
2005 Form 8914 (or lines 1 through 6 of the 2006 Form
8914), 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), in column B of Form 1040X, line 31.
Complete line 32.
• You are also changing the number of exemptions
previously claimed, complete Form 1040X, lines 25 to 30
(and line 33, if necessary). Then complete lines 1 and 2 of
the 2005 Form 8914 (or lines 1 through 6 of the 2006 Form
8914), 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), in column B of Form 1040X, line 31.
Complete line 32.

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 Form 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 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,
Exemptions, Standard Deduction, and Filing Information, or
the instructions for Form 1040 or Form 1040A for the tax
year being amended.

Presidential Election Campaign Fund
(Part III)

Claiming or changing an exemption amount for a
Midwestern displaced individual. If you are claiming or
changing a 2008 exemption amount for housing Midwestern
displaced individuals and:
• You are not otherwise changing the number of
exemptions previously claimed, do not complete Form
1040X, lines 25 to 30. Instead, complete lines 1 and 2 of the
2008 Form 8914, showing only the individual(s) for whom
the change is being made. Enter the amount from Form
8914, line 2, in column B of Form 1040X, line 31. Complete
line 32.
• You are also changing the number of exemptions
previously claimed, complete Form 1040X, lines 25 to 30
(and line 33, if necessary). Then complete lines 1 and 2 of
the 2008 Form 8914, showing only the individual(s) for
whom the change is being made. Enter the amount from
Form 8914, line 2, in column B of Form 1040X, line 31.
Complete line 32.

You can 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
2008, this period ends on January 3, 2011. A previous
designation of $3 to the fund cannot be changed.

Charts
Use the chart for the year you are amending to find the
corresponding lines on your return.
2008
IF you are
completing
Form 1040X...

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.

THEN the corresponding line(s) on the 2008
Form...
1040 is:

1040A is:

Line 1

37

21

4

Line 7

47 – 54

29 – 33

N/A

Line 9

57 – 60*

36

N/A

Lines 11 – 16

62 – 70

38 – 42**

7 – 9***

72

44

12a

Line 19

*Plus any write-in amounts shown on Form 1040, line 61
**Plus any write-in amounts shown on Form 1040A, line 43
***Plus any write-in amount shown on Form 1040EZ, line 10

Line 33
If you are adding more than six dependents, attach a
statement with the required information.

-7-

1040EZ is:

Page 8 of 8

Instructions for Form 1040X

10:33 - 24-FEB-2009

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

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 3.

2007
THEN the corresponding line(s) on the 2007
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 – 41**

7 and 8a***

73

43

11a

Line 19

*Plus any write-in amounts shown on Form 1040, line 63
**Plus any write-in amounts shown on Form 1040A, line 42
***Plus any write-in amount shown on Form 1040EZ, line 9

Estimates of Taxpayer Burden

2006

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.

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

*Plus any write-in amounts shown on Form 1040, line 63
**Plus any write-in amounts shown on Form 1040A, line 43
***Plus any write-in amount shown on Form 1040EZ, line 10

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 8a***

72

44

11a

Line 19

*Plus any write-in amounts shown on Form 1040, line 63
**Plus any write-in amounts shown on Form 1040A, line 43
***Plus any write-in amount shown on Form 1040EZ, line 9

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:

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

-8-

Average Time Burden (Hours)

Average Cost (Dollars)

3.5

$28