U.S. Individual Income Tax Return

Instructions for Form 1040X
(Rev. December 2013)

Department of the Treasury
Internal Revenue Service

Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
Page

Future Developments . . . . . . . . . . . . . . . . . . . .
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . .
General Instructions . . . . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . . . . .
Interest and Penalties . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . .
Special Situations . . . . . . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . .
Tracking Your Amended Return . . . . . . . . . .
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year . . . . . . . . . . . . . . . .
Name, Address, and Social Security Number
(SSN) . . . . . . . . . . . . . . . . . . . . . . . . . .
Amended Return Filing Status . . . . . . . . . . .
Lines 1 Through 31—Which Lines To
Complete . . . . . . . . . . . . . . . . . . . . . . . .
Columns A Through C . . . . . . . . . . . . . . . . .
Income and Deductions . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income . . . . . . .
Line 2—Itemized Deductions or Standard
Deduction . . . . . . . . . . . . . . . . . . . .
Line 4—Exemptions . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4 . . . .
Line 5—Taxable Income . . . . . . . . . . . .
Tax Liability . . . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax . . . . . . . . . . . . . . . . . . . . .
Line 7—Credits . . . . . . . . . . . . . . . . . .
Line 9—Other Taxes . . . . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . . . . . . . . . . .
Line 11—Withholding . . . . . . . . . . . . . .
Line 12—Estimated Tax Payments . . . .
Line 13—Earned Income Credit (EIC) . .
Line 14—Refundable Credits . . . . . . . . .
Line 15—Amount Paid With Extension or
Tax Return . . . . . . . . . . . . . . . . . . . .
Line 16—Total Payments . . . . . . . . . . .
Refund or Amount You Owe . . . . . . . . . . . .
Line 17—Overpayment . . . . . . . . . . . . .
Line 18—Amount Available To Pay
Additional Tax . . . . . . . . . . . . . . . . .
Line 19—Amount You Owe . . . . . . . . . .
Line 21—Overpayment Received as
Refund . . . . . . . . . . . . . . . . . . . . . .
Line 22—Overpayment Applied to
Estimated Tax . . . . . . . . . . . . . . . . .
Part I—Exemptions . . . . . . . . . . . . . . . . . . .
Line 28—Exemption Amount . . . . . . . . .
Jan 07, 2014

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Contents

Line 29—Dependents . . . . . . . . . . .
Part II—Presidential Election Campaign Fund
Part III—Explanation of Changes . . . . . . . . .
Paid Preparer . . . . . . . . . . . . . . . . . . . . . . .
Assembling Your Return . . . . . . . . . . . . . . .
Paperwork Reduction Act Notice . . . . . . . . .
Estimates of Taxpayer Burden . . . . . . . . . . .

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Future Developments

For the latest information about developments related to Form
1040X and its instructions, such as legislation enacted after they
were published, go to www.irs.gov/form1040x.

What's New
Same-sex marriage. For federal tax purposes, individuals of
the same sex are considered married if they were lawfully
married in a state (or foreign country) whose laws authorize the
marriage of two individuals of the same sex, even if the state (or
foreign country) in which they now live does not recognize
same-sex marriage. If you filed a return while you were married
to someone of the same sex, you may be able to amend the
return to file as married filing separately or married filing jointly.
See Same-sex spouses under Amended Return Filing Status,
later.

General Instructions
Form 1040X will be your new tax return, changing your original
return to include new information. The entries you make on Form
1040X under the columns headed Correct amount and Correct
number or amount are the entries you would have made on your
original return had it been done correctly.

TIP

Many find the easiest way to figure the entries for Form
1040X is to first make the changes in the margin of the
return you are amending.

To complete Form 1040X, you will need:
Form 1040X and these separate instructions;
A copy of the return you are amending (for example, 2011
Form 1040), including supporting forms, schedules, and any
worksheets you completed;
Notices from the IRS on any adjustments to that return; and
Instructions for the return you are amending. If you don't have
the instructions, you can order them by calling
1-800-TAX-FORM (1-800-829-3676). You can also find them
online at www.irs.gov/formspubs. If you are amending a prior
year return, click on “Prior Year Forms & Pubs.”

Purpose of Form

Use Form 1040X to do the following.
Correct Forms 1040, 1040A, 1040EZ, 1040NR, or
1040NR-EZ.
Make certain elections after the prescribed deadline (see
Regulations sections 301.9100-1 through -3 for details).

Cat. No. 11362H

Change amounts previously adjusted by the IRS. However,
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.
However, you may be able to use Form 1045, Application for
Tentative Refund, instead of Form 1040X. For more information,
see Loss or credit carryback under When To File, later, and the
discussion on carryback claims under Special Situations, later.

Other penalties. Other penalties can be imposed for
negligence, substantial understatement of tax, reportable
transaction understatements, and fraud. See Pub. 17, Your
Federal Income Tax, for more information.

When To File

File Form 1040X only after you have filed your original return.
Generally, for a credit or refund, you must file Form 1040X within
3 years (including extensions) after the date you filed your
original return or within 2 years after the date you paid the tax,
whichever is later. If you filed your original return early (for
example, March 1 for a calendar year return), your return is
considered filed on the due date (generally April 15). However, if
you had an extension to file (for example, until October 15) but
you filed earlier and we received it July 1, your return is
considered filed on July 1.

File a separate Form 1040X for each year you are amending.
If you are changing your federal return, you also may need to
change your state return.
Note. Allow 8 to 12 weeks for Form 1040X to be processed.
If you file Form 1040X claiming a refund or credit for
more than the allowable amount, you may be subject to
CAUTION
a penalty of 20% of the disallowed amount. See Penalty
for erroneous refund claim or credit under Interest and Penalties,
later.

!

Note. The time limit for filing Form 1040X can 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.

Do not file Form 1040X if you are requesting a refund of
penalties and interest or an addition to tax that you have already
paid. Instead, file Form 843, Claim for Refund and Request for
Abatement.

Do not file more than one original return for the same
year, even if you have not received your refund or have
CAUTION
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.

!

Do not file Form 1040X to request a refund of your share of a
joint overpayment that was offset against a past-due obligation
of your spouse. Instead, file Form 8379, Injured Spouse
Allocation. But if you are filing Form 1040X to request an
additional refund after filing Form 8379, see Injured spouse
claim under Special Situations, later.

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.

Interest and Penalties
Interest. The IRS will charge you interest on taxes not paid by
their due date, even if you had an extension of time to file. The
IRS will also charge you interest on penalties imposed for failure
to file, negligence, fraud, substantial valuation misstatements,
substantial understatements of tax, and reportable transaction
understatements. Interest is charged on the penalty from the due
date of the return (including extensions).

Foreign tax credit or deduction. A Form 1040X to claim or
change a foreign tax credit or deduction for foreign taxes
generally must be filed within 10 years from the due date for
filing the return (without regard to any extension of time to file)
for the year in which the foreign taxes were actually paid or
accrued. For details, see Pub. 514, Foreign Tax Credit for
Individuals.

Penalty for late payment of tax. If you do not pay the
additional tax due on Form 1040X within 21 calendar days from
the date of notice and demand for payment (10 business days
from that date if the amount of tax is $100,000 or more), the
penalty is usually 1 2 of 1% of the unpaid amount for each month
or part of a month the tax is not paid. The penalty can be as
much as 25% of the unpaid amount and applies to any unpaid
tax on the return. This penalty is in addition to interest charges
on late payments. You will not have to pay the penalty if you can
show reasonable cause for not paying your tax on time.

Note. This extended period for filing Form 1040X applies only
to amounts affected by changes in your foreign tax credit or
deduction.
If you are filing Form 1040X to carry back your unused foreign
tax credit, follow the procedures under Loss or credit carryback
next.
Loss or credit carryback. File either Form 1045 or Form
1040X to apply for a refund based on either an overpayment of
tax due to a claim of right adjustment under section 1341(b)(1)
or the carryback of a net operating loss, an unused general
business credit, or a net section 1256 contracts loss. If you use
Form 1040X, see the special instructions for carryback claims in
these instructions under Special Situations, later. A Form 1040X
based on a net operating loss or capital loss carryback or a
credit carryback generally must be filed within 3 years (10 years
for carryback of foreign tax credit or deduction) after the due
date of the return (including extensions) for the tax year of the
net operating loss, capital loss, or unused credit. If you use Form
1045, you must file the claim 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.

Penalty for erroneous refund claim or credit. If you file a
claim for refund or credit in excess of the amount allowable, you
may have to pay a penalty equal to 20% of the disallowed
amount, unless you can show a reasonable basis for the way
you treated an item. The penalty will not be figured on any part of
the disallowed amount of the claim that relates to the earned
income credit or on which accuracy-related or fraud penalties
are charged.
Penalty for frivolous return. In addition to any other penalties,
the law imposes a penalty of $5,000 for filing a frivolous return. A
frivolous return is one that does not contain information needed
to figure the correct tax or shows a substantially incorrect tax
because you take a frivolous position or desire to delay or
interfere with the tax laws. This includes altering or striking out
the preprinted language above the space where you sign. For a
list of positions identified as frivolous, see Notice 2010-33,
2010-17 I.R.B. 609, available at www.irs.gov/irb/2010-17_IRB/
ar13.html.

Reducing a casualty loss deduction after receiving hurricane-related grant. You must file Form 1040X by the due date
(as extended) for filing your tax return for the tax year in which
you received the grant. For more information, see

-2-

Form 1040X (Rev. December 2013)

Reimbursement received for hurricane-related casualty loss
under Special Situations, later.

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).

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 (VA) to be nontaxable disability
pay can file claims for credits or refunds using Form 1040X. You
have until the later of (a) 1 year after the determination date, if
the year at issue is no more than 5 years before 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.
Attach a copy of an official letter from the VA granting the
retroactive determination of nontaxable disability pay.

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, for NOL carrybacks, see Pub. 536.

!

CAUTION

Deceased 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, page 1.
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.

Special Situations

Many amended returns deal with situations that have special
qualifications or special rules that must be followed. The items
that follow give you this specialized information so your
amended return can be filed and processed correctly.
Only the special procedures are given here. Unless
otherwise stated, you still must complete all appropriate
CAUTION
lines on Form 1040X, as discussed under Line
Instructions, later.

!

Additional Medicare Tax. Beginning in 2013, a 0.9%
Additional Medicare Tax applies to Medicare wages, railroad
retirement (RRTA) compensation, and self-employment income
that are more than:
$125,000 if married filing separately,
$250,000 if married filing jointly, or
$200,000 for any other filing status.
If your Medicare wages, railroad retirement (RRTA)
compensation, or self-employment income is adjusted, you may
need to correct your liability, if any, for Additional Medicare Tax.
When correcting Additional Medicare Tax liability, attach to Form
1040X a corrected Form 8959, Additional Medicare Tax, and, if
correcting Medicare wages or railroad retirement (RRTA)
compensation, attach Form W-2 or Form W-2c. For more
information, see the Instructions for Form 8959.

First-time homebuyer credit. If you meet the requirements for
the first-time homebuyer credit, you can amend your return to
take the credit in the prior year.
Homes purchased in 2010. Use the December 2010
revision of Form 5405 to claim the credit on your 2010 amended
return for a home you purchased:
After December 31, 2009, and before May 1, 2010, or
After April 30, 2010, and before October 1, 2010, and you
entered into a binding contract before May 1, 2010, to purchase
the property before July 1, 2010.
Homes purchased by persons on qualified official
extended duty outside the United States. This only applies
to members of the uniformed services or Foreign Service or
employees of the intelligence community who meet the following
conditions.
1. You (or your spouse if married) were a member of the
uniformed services or Foreign Service or an employee of the
intelligence community, and
2. You were on qualified official extended duty outside the
United States for at least 90 days during the period beginning
after December 31, 2008, and ending before May 1, 2010.

Carryback claim—net operating loss (NOL). Enter
“Carryback Claim” at the top of page 1 of Form 1040X. 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 does not include a refund of
self-employment tax reported on Form 1040X, line 9. For details,
see Pub. 536, Net Operating Losses (NOLs) for Individuals,
Estates, and Trusts.
Note. Interest will not be paid on any NOL refund shown on an
amended return processed within 45 days of receipt.

If you meet these conditions, you can choose to claim the credit
on your 2010 return for a home you purchased:
After December 31, 2009, and before May 1, 2011, or
After April 30, 2011, and before July 1, 2011, and you entered
into a binding contract before May 1, 2011, to purchase the
property before July 1, 2011.
For the definitions of a member of the uniformed services or
Foreign Service, or an employee of the intelligence community,
and qualified official extended duty, see the Instructions for Form
5405.

Carryback claim—credits and other losses. Enter
“Carryback Claim” at the top of page 1 of Form 1040X. 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 1116, Foreign
Tax Credit; Form 6781, Gains and Losses From Section 1256
Contracts and Straddles; Form 4684, Casualties and Thefts; or
Schedule C or F (Form 1040).

Form 1040X (Rev. December 2013)

You must attach all appropriate forms and schedules to
Form 1040X or it will be returned.

Household employment taxes. If you are correcting the
amount of employment taxes you paid to household employees,
attach Schedule H (Form 1040) and include in Part III of Form
1040X the date the error was discovered. If you owe tax, pay in
full 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
-3-

Special rule for previously filed amended returns. In
order to receive the benefits discussed in this section, you must
notify the IRS if you previously filed an amended return based on
receiving one of the grants mentioned earlier. For instructions on
how to notify the IRS, see Notice 2008-95, 2008-44 I.R.B. 1076,
available at www.irs.gov/irb/2008-44_IRB/ar09.html.

W-2c, Corrected Wage and Tax Statement, and Form W-3c,
Transmittal of Corrected Wage and Tax Statements, with the
Social Security Administration. For more information, see Pub.
926, Household Employer's Tax Guide, for the appropriate year.
Injured spouse claim. 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.

Relief for homeowners with corrosive drywall. If you
suffered property losses due to the effects of certain imported
drywall installed in homes between 2001 and 2009, you may be
able to file an amended return to claim a casualty loss for repairs
made to your personal residence or household appliances. For
further information on claiming this loss, see Rev. Proc. 2010-36,
2010-42 I.R.B. 439, available at www.irs.gov/irb/2010-42_IRB/
ar11.html.

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
retirement 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 from a qualified retirement plan 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 III, include the date called
to active duty, the amount of the retirement distribution, and the
amount of the early distribution tax paid. For more information,
see Pub. 590, Individual Retirement Arrangements (IRAs), for
distributions from IRAs; and Pub. 575, Pension and Annuity
Income, for distributions from elective deferral plans.

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.
To amend Form 1040NR or 1040NR-EZ, or to file the correct
return, do the following:
Enter your name, address, and social security number (SSN)
or IRS individual taxpayer identification number (ITIN) on the
front of Form 1040X.
Do not enter any other information on page 1. Also, do not
complete Parts I or II on page 2 of Form 1040X.
Enter in Part III the reason why you are filing Form 1040X.
Complete a new or corrected return (Form 1040, Form
1040NR, etc.).
Across the top of the new or corrected return, write
“Amended.”
Attach the new or corrected return to the back of Form 1040X.
For more information, see Pub. 519, U.S. Tax Guide for
Aliens.

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.
At the top of page 1 of Form 1040X, enter “Hurricane Grant
Relief” in dark, bold letters. 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 this if a
valid Form 2848 is already on file with the IRS that covers the
same tax year and tax matters.)

Signing your 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.”
Tax shelters. If you are amending your return to disclose
information for a reportable transaction in which you
participated, attach Form 8886, Reportable Transaction
Disclosure Statement.

Where To File

If you are amending your return because of any of the situations
listed next, use the corresponding address.
IF you are filing
Form 1040X:
In response to a notice you
received from the IRS

Do not include on Form 1040X any adjustments other
than the reduction of the casualty loss deduction if the
CAUTION
period of limitations on assessment is closed for the tax
year in which you claimed the casualty loss deduction.
Generally, this period is closed if it is more than 3 years after the
return was filed and more than 2 years after the tax was paid.

!

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.

THEN mail Form 1040X
and attachments to:
The address shown
in the notice

Because you received
reimbursement for a
hurricane-related loss

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0255

With Form 1040NR or
1040NR-EZ

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

If none of the situations listed above apply to you, mail your
return to the Internal Revenue Service Center shown next that
applies to you.

-4-

Form 1040X (Rev. December 2013)

IF you live in:

Foreign address. If you have a foreign address, enter the city
name on the appropriate line. Do not enter any other information
on that line, but also complete the spaces below that line. Do not
abbreviate the country name. Follow the country's practice for
entering the postal code and the name of the province, county,
or state.

THEN mail Form 1040X
and attachments to:

Florida, Louisiana,
Mississippi, Texas

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052

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

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

Alabama, Connecticut,
Delaware, District of
Columbia, Georgia, Kentucky,
Maine, Maryland,
Massachusetts, Missouri,
New Hampshire, New Jersey,
New York, North Carolina,
Pennsylvania, Rhode Island,
South Carolina, Tennessee,
Vermont, Virginia, West
Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052

A foreign country, U.S.
possession or territory;* or
use an APO or FPO address,
or file Form 2555, 2555-EZ, or
4563; or are a dual-status
alien

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Amended Return Filing Status

Check the box that corresponds to your filing status on this
return. If this is a change from the filing status on your original
return, the following information may apply to you.

Changing from separate to a joint return. Generally, if you
file a joint return, both you and your spouse (or former spouse)
have joint and several liability. This means both of you are
responsible for the tax and any interest or penalties due on the
return, as well as any understatement of tax that may become
due later. 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).
Same-sex spouses. You may amend a return filed before
September 16, 2013, to change your filing status to married filing
separately or married filing jointly. But you are not required to
change your filing status on a prior return, even if you amend that
return for another reason. In either case, your amended return
must be consistent with the filing status you choose. You must
file the amended return before the expiration of the period of
limitations. See When To File, earlier.
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 III.
Generally, married people cannot file as head of
household. But for an exception, see Pub. 501,
CAUTION
Exemptions, Standard Deduction, and Filing
Information.

!

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin
Islands, or the Northern Mariana Islands, see Pub. 570.

Tracking Your Amended Return

Lines 1 Through 31—Which Lines To Complete

You can track the status of your amended return using our web
or toll-free application. Go to IRS.gov and click on “Tools” and
then on “Where's My Amended Return.” Or you can call
1-866-464-2050. Either way, you will need to provide the
following information.
Your Taxpayer Identification Number (for most taxpayers that
is their social security number).
Your date of birth.
Your ZIP code.

Before looking at the instructions for specific lines, the following
information may point you in the right direction for completing
Form 1040X.

You need information about income, deductions, etc. If you
have questions such as what income is taxable or what
expenses are deductible, the instructions for the form you are
amending should help. Also use those instructions to find the
method you should use to figure the correct tax. To get prior year
forms, schedules, and instructions, call 1-800-TAX-FORM
(1-800-829-3676) or download them from www.irs.gov/
formspubs.

Line Instructions

You are providing only additional information. If you are not
changing any dollar amounts you originally reported, but are
sending in only additional information, do the following.
Check the box for the calendar year or enter the other
calendar or fiscal year you are amending.
Complete name, address, and SSN.
Check a box in Part II, if applicable, for the Presidential
Election Campaign Fund.
Complete Part III, Explanation of changes.

Calendar or Fiscal Year

Above your name, check the box for the calendar year or enter
the other calendar year or fiscal year you are amending.

Name, Address, and
Social Security Number (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 separate to a joint return and
your spouse did not file an original return, enter your name and
SSN first.

You are 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).

P.O. box. Enter your box number only if your post office does
not deliver mail to your home.

Form 1040X (Rev. December 2013)

-5-

Columns A Through C

2. To determine the amounts to enter in column B, 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. If your spouse did not file an original return, include
your spouse’s income, deductions, credits, other taxes, etc., in
the amounts you enter in column B.
3. Read the instructions for column C to figure the amounts
to enter in that column.
4. Both of you must sign and date Form 1040X.

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 III. If you need more space,
attach a statement.
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. If you are amending your
return because you received another Form W-2, attach a copy of
the new W-2. Do not attach items unless required to do so.

You are changing amounts on your original return or as
previously adjusted by the IRS. Because Form 1040X can be
used for so many purposes, it is sometimes difficult to know
which part(s) of the form to fill out. Unless instructions elsewhere
in this booklet tell you otherwise, follow the rules below.
Always complete the top of page 1 through Amended return
filing status.
Complete the lines shown in the following chart according to
what you are changing.
Check a box in Part II, if applicable, for the Presidential
Election Campaign Fund.
Complete Part III, Explanation of changes.
Sign and date the form.

IF you are changing only...*

THEN complete
Form 1040X...

Filing status

Lines 1–22

Exemptions

Lines 1–29

Income

Lines 1–22

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.
Example. Sheila originally reported $21,000 as her adjusted
gross income on her 2012 Form 1040. She received another
Form W-2 for $500 after she filed her return. She completes
line 1 of Form 1040X as follows.

Lines 1–22

21,500

Income and Deductions
Line 1—Adjusted Gross Income

Lines 1–22

Enter your adjusted gross income (AGI), which is the total of
your income minus certain deductions (adjustments). Any
change to the income or adjustments on the return you are
amending will be reflected on this line.

1040 line 40
1040A line 24
1040EZ line 5
Tax before credits

Col. C

500

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

1040 lines 23–35**
1040A lines 16–19
Itemized or standard deductions

Col. B

21,000

Line 1

1040 lines 7–21
1040A lines 7–14b
1040EZ lines 1–3
Adjustments to income

Col. A

Lines 5–22

Use the following chart to find the corresponding line.

1040 lines 44 and 45
1040A line 28
1040EZ line 10 (2010 line 11)
Nonrefundable credits

THEN the corresponding line on
Form...

Lines 6–22

IF you are
amending tax year...

1040 lines 47–53
1040A lines 29–33
Other taxes

2010 – 2013

Lines 6–22

1040 lines 56–60 (2010 lines 56–59**)
2010 1040A line 36
Payments and refundable credits

1040
is:

1040A
is:

1040EZ
is:

37

21

4

A change you make to your AGI can cause other amounts to
increase or decrease. For example, changing your AGI can
change your:
Miscellaneous itemized deductions, credit for child and
dependent care expenses, child tax credit, education credits,
retirement savings contributions credit, or making work pay
credit;
Allowable charitable contributions deduction or the taxable
amount of social security benefits; or
Total itemized deductions or deduction for exemptions (see
the instructions for line 4, later).

Lines 10–22

1040 lines 62–71 (2010 lines 61–71**)
1040A lines 36–40** (2010 lines 38–43**)
1040EZ lines 7–8a** (2010 lines 7–9a**)
* This column gives line numbers for 2010 through 2013 returns.
Where the same lines do not apply to all years, those that are
different are shown in parentheses.
** Plus any write-in amounts shown on the total line for the lines
indicated.

-6-

Form 1040X (Rev. December 2013)

If 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.

IF you are amending your...

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. Also attach any
additional or corrected Forms 1099-R that show federal income
tax withheld.
Changing your IRA deduction. In Part III 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.

2013 return

$3,900

2012 return

$3,800

2011 return

$3,700

2010 return

$3,650

Who must use the Deduction for Exemptions Worksheet. If
you increased the amount on line 1, you may not be allowed the
full deduction for your exemptions. However, if you reduced the
amount on line 1, you now may be allowed the full deduction.
Use the following chart to find out if you must use this worksheet
to figure a reduced amount to enter on line 4. Be sure to use the
Deduction for Exemptions Worksheet in the 2013 instructions for
the form you are amending.

Line 2—Itemized Deductions or
Standard Deduction
If you itemized your deductions, enter in column A the total from
your original Schedule A (Form 1040) or your deduction as
previously adjusted by the IRS. If you are now itemizing your
deductions instead of using the standard deduction, or have
changed the amount of any deduction, or your new AGI
limitations have changed any deduction, attach a copy of the
corrected Schedule A to this amended return.

Note. There is no limitation on the deduction amounts claimed
and no Deduction for Exemptions Worksheet to complete for tax
years 2010 through 2012.
You must use the Deduction for
Exemptions Worksheet if—
You are
amending
your:

If you are using the standard deduction, enter the amount for
your filing status for the year you are amending. If you are
amending Form 1040EZ, see Form 1040EZ Filers—Lines 2 and
4, later, for the amount to enter. Remember that the standard
deduction for all years can be increased for the age and/or
blindness of the taxpayer(s). Also, for 2010, the standard
deduction can be increased by certain other amounts. See the
form instructions for the year you are amending. None of these
additions to the standard deduction appear on Form 1040EZ, so
for more information see the instructions for Form 1040 or
1040A.

And your filing status is:
Married filing separately

2013
return

And the
amount on
line 1 is
over:
$150,000

Married filing jointly or
Qualifying widow(er)

300,000

Single

250,000

Head of household

275,000

Form 1040EZ Filers—Lines 2 and 4

Line 4—Exemptions

Did someone claim you as a dependent on his or her return? (If
yes, one or both boxes on line 5 of Form 1040EZ will be
checked.)

Enter on line 4, column A, the amount from:
The return you are amending (Form 1040, line 42, or Form
1040A, line 26), or
The amount indicated under Form 1040EZ Filers—Lines 2
and 4, later, if the return you are amending is Form 1040EZ.

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

Changing the number of exemptions claimed. You must
complete Part I, Exemptions, on page 2 of Form 1040X if:
You are increasing or decreasing the number of dependents
you claim,
You are claiming a personal exemption for you or your spouse
that you did not previously claim, or
You are eliminating a personal exemption for you or your
spouse that you previously claimed, but were not entitled to
claim.
If any of these situations apply to you, complete Form 1040X,
lines 23 through 29.
Multiply the total number of exemptions claimed by the
amount shown in the following table for the year you are
amending. However, if the amount on line 1 of Form 1040X is
more than $150,000 and you are amending a 2013 tax return,
first see Who must use the Deduction for Exemptions
Worksheet, later.

Form 1040X (Rev. December 2013)

THEN the amount for one
exemption is...

No.

-7-

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

IF you are
amending
your...

AND your filing
status is...

THEN enter on Form 1040X,

2013
return

Single
Married filing jointly

$ 6,100   
12,200   

$3,900
 7,800

2012
return

Single
Married filing jointly

$ 5,950   
11,900   

$3,800
 7,600

2011
return

Single
Married filing jointly

$ 5,800   
11,600   

$3,700
 7,400

2010
return

Single
Married filing jointly

$ 5,700   
11,400   

$3,650
 7,300

line 2...

line 4...

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

Line 5—Taxable Income

!

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.

Attach the schedule or form(s), if any, that you used to figure
your revised tax. Do not attach worksheets.

Example. Margaret 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.

Line 7—Credits
Enter your total nonrefundable credits in column A.
Nonrefundable credits are those that reduce your tax, but any
excess is not refunded to you. Use the following chart to find the
corresponding lines.

Tax Liability
Line 6—Tax

IF you are
amending tax
year...

Figure the tax on your taxable income shown on line 5, column
C. Generally, you will use the tax table or other method you used
to figure the tax on your original return. However, you may need
to change to a different method if, for example, you amend your
return to include or change the amount of certain types of
income, such as capital gains or qualified dividends.

2010 – 2013

Tax Table

Table

IF you are
amending tax
year...

Tax Computation Worksheet

TCW

Schedule D Tax Worksheet

Sch D

2011 – 2013

Schedule J (Form 1040)

Sch J

Qualified Dividends and Capital Gain
Tax Worksheet

QDCGTW

Foreign Earned Income Tax Worksheet

FEITW

Form 8615, Tax for Certain Children Who
Have Unearned Income

F8615

2010

29–33

N/A

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

1040A
is:

1040EZ
is:

56–60

N/A

N/A

56–59 (plus any
write-in amounts
shown on line 60)

36

N/A

Payments
Line 11—Withholding
In column A, enter from the return you are amending any federal
income tax withheld and any excess social security and tier 1
RRTA tax withheld (SS/RRTA). Use the chart that follows to find
the corresponding lines.
If you are changing your withholding or excess SS/RRTA,
attach to the front of Form 1040X a copy of all additional or
corrected Forms W-2 you received after you filed your original
return. Also attach additional or corrected Forms 1099-R that
show any federal income tax withheld.

.

.

.

.

.

47–53

If you made any changes to Form 1040X, lines 1 through 6,
you may need to refigure other taxes that were included in the
same section on your original return.

Example. The taxable income on your original 2011 Form
1040 was $49,650. You used the Tax Table in the 2011
Instructions for Form 1040 to find the tax, $8,544. You are
amending your 2011 Form 1040 to add $160 of interest income,
which you add in on line 1 of Form 1040X. There are no other
changes. According to the 2011 Form 1040 instructions for
line 44 (Tax), you should use the Tax Table to look up the tax on
your corrected taxable income ($49,810). The revised tax shown
in the Tax Table is $8,581. Below is your completed Form
1040X, line 6.
Tax. Enter method used to figure tax (see instructions):
8,544

1040EZ
are:

Enter other taxes you paid in column A. Use the following chart
to find the corresponding lines.

IF you figured the corrected tax using...

6

1040A
are:

Line 9—Other Taxes

THEN enter in the
blank area on
line 6...

Table

1040
are:

If you made any changes to Form 1040X, lines 1 through 6,
be sure to refigure your original credits. Attach the appropriate
forms for the credits you are adding or changing.

See the instructions for the income tax return you are
amending to find the appropriate method, tax table, and
worksheet, if necessary. Indicate the method you used to figure
the tax entered on line 6, as shown in the following chart.

6

THEN the corresponding lines on Form...

37

8,581

Once you have figured the tax on the line 5 amount, add to it
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 the Alternative
Minimum Tax Worksheet in the Form 1040A instructions.

-8-

Form 1040X (Rev. December 2013)

IF you are
amending tax
year...
2011 – 2013

2010

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

1040A
are:

1040EZ
is:

62, 69

36
(plus any write-in
for excess SS/
RRTA on line 41)

7

38
(plus any write-in
for excess SS/
RRTA on line 44)

7

61, 69

IF you are
amending tax
year...

1040A
is:

1040EZ
is:

2011 – 2013

63

37

N/A

2010

62

39

N/A

65, 66, 70, 71

39, 40

N/A

2011

65–67, 70,
71

39, 40

N/A

2010

63, 65–67,
70, 71

40, 42, 43

8

IF you are
amending tax
year...

Line 13—Earned Income Credit (EIC)
If you are amending your return to claim the EIC and you have a
qualifying child, attach Schedule EIC (Form 1040A or 1040).
If you changed the amount on line 1 or line 5, the amount of
any EIC you claimed on your original return may change. Use
the following chart to find the correct line on your original return.
If you are amending your EIC based on a nontaxable combat
pay election, enter “nontaxable combat pay” and the amount in
Part III of Form 1040X.

1040A
is:

1040EZ
is:

2011 – 2013

64a

38a

8a

2010

64a

41a

9a

1040
is:

1040A
is:

1040EZ
is:

2011 – 2013

68

41 (write-in
amount)

9 (write-in
amount)

2010

68

44 (write-in
amount)

10 (write-in
amount)

Include in the total on this line any payments shown on Form
8689, Allocation of Individual Income Tax to the U.S. Virgin
Islands, lines 40 and 44 (lines 40 and 45 for 2013). Enter “USVI”
and the amount on the dotted line to the left of line 16.

Refund or Amount You Owe

The purpose of this section is to figure the additional tax you owe
or excess amount you have paid (overpayment). All of your
payments (for the tax year you are amending) received up to the
date of this amended return are taken into account, as well as
any overpayment on your original return or after adjustment by
the IRS. It is as if you were using the new information to
complete your original return. If the results show a larger
overpayment than before, the difference between the two
becomes your new overpayment. You can choose to receive the
refund or apply it to your estimated tax for the following year. In
either case, it can be used by the IRS to pay other federal or
state debts that still exist. If the results show that you owe, it is
because you do not have enough additional withholding or
because filing your original return with the information you have
now would have resulted in a smaller overpayment or a balance
due.

THEN the corresponding line on Form...
1040
is:

THEN the corresponding line on Form...

Line 16—Total Payments

If your EIC was reduced or disallowed for the tax year
you are amending, see the Form 8862 instructions to
find out if you must also file that form to claim the credit.

IF you are
amending tax
year...

1040EZ
is:

On this line enter the total of the following amounts.
Any amount paid with your request for an extension on Form
4868 or 2350 (use the following chart to find the corresponding
line). Also include any amount paid with a credit or debit card or
the Electronic Federal Tax Payment System (EFTPS) 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 amount of the check or money order you sent with your
original return, the amount paid with a credit or debit card or the
EFTPS, or by electronic funds withdrawal. Also include any
additional payments you made after it was filed. However, do not
include payments of interest or penalties, or the convenience fee
you were charged for paying with a credit or debit card.

THEN the corresponding line on Form...
1040
is:

CAUTION

1040A
are:

Line 15—Amount Paid With Extension
or Tax Return

In column A, 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 on this line the amount you
paid as the balance due with that return. Also include any of your
prior year's overpayment that you elected to apply to estimated
tax payments for the year you are amending.

!

1040
are:

2012 – 2013

Line 12—Estimated Tax Payments

IF you are
amending tax
year...

THEN the corresponding line(s) on Form...

Line 14—Refundable Credits
A refundable credit can give you a refund for any part of a credit
that is more than your total tax.
If you are amending your return to claim or change a
refundable credit, attach the appropriate schedule(s) or form(s).
In addition, specify any credit not listed in the blank area after
“other (specify):” and include this amount in the line 14 total.

Line 17—Overpayment
Enter the overpayment from your original return. Use the
following chart to find the corresponding line.

Form 1040X (Rev. December 2013)

-9-

IF you are
amending tax
year...

Line 22—Overpayment Applied to Estimated Tax

THEN the corresponding line on Form...
1040
is:

1040A
is:

1040EZ
is:

2011 – 2013

73

42

11a

2010

73

45

12a

Enter on line 22 the amount, if any, from line 20 you want applied
to your estimated tax for next year. Also, enter that tax year in
the box indicated. No interest will be paid on this amount.
You will be notified if any of your overpayment was used to
pay past due federal or state debts so that you will know how
much was applied to your estimated tax.

If your original return was changed by the IRS and the result
was an additional overpayment of tax, also include that amount
on line 17. Do not include interest you received on any refund.

!

You cannot change your election to apply part or all of
the overpayment on line 20 to next year's estimated tax.

CAUTION

Any additional refund you are entitled to on Form 1040X will
be sent separately from any refund you have not yet received
from your original return.

Part I—Exemptions

If you are changing the number of exemptions claimed on your
return, complete lines 23 through 28, and line 29, if necessary.
Enter the new exemption amount on line 28 and line 4,
column C.

Line 18—Amount Available To Pay Additional Tax
If line 17 is larger than line 16, line 18 will be negative. You will
owe additional tax. To figure the amount owed, treat the amount
on line 18 as positive and add it to the amount on line 10. Enter
the result on line 19.

Line 28—Exemption Amount
To figure the amount to enter on line 28, you may need to use
the Deduction for Exemptions Worksheet in the Form 1040 or
Form 1040A instructions for the year you are amending. To find
out if you do, see Who must use the Deduction for Exemptions
Worksheet under the instructions for line 4, earlier. If you do not
have to use that worksheet, multiply the applicable dollar amount
shown in the following table by the number of exemptions on
line 27.

Line 19—Amount You Owe
You can pay by check, money order, credit or debit card or the
EFTPS.
To pay by check or money order. Send your signed Form
1040X with a check or money order for the full amount payable
to “United States Treasury.” Do not send cash. Do not attach
your payment to Form 1040X. Instead, enclose it in the envelope
with your amended return.
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 on the return. Also, enter the tax year and type
of return you are amending (for example, “Amended 2012 Form
1040”). The IRS 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 “$ XXX xx 100”).

THEN the amount for one
IF you are amending tax year... exemption is...
2013

$3,900

2012

$3,800

2011

$3,700

2010

$3,650

Line 29—Dependents
List all dependents claimed on this amended return. This
includes:
Dependents claimed on your original return who are still being
claimed on this return, and
Dependents not claimed on your original return who are being
added to this return.

To pay by credit or debit card or the EFTPS. For information
on paying your taxes electronically, including by credit or debit
card or the EFTPS, go to www.irs.gov/e-pay.
What if you cannot pay. If you cannot pay the full amount
shown on line 19, you can ask to make monthly installment
payments. Generally, you can have up to 72 months to pay.
To ask for an installment agreement, apply online or use
Form 9465, Installment Agreement Request. To apply online, go
to IRS.gov, click on “Tools” and then “Online Payment
Agreement.” If you use Form 9465, see its separate instructions.

If you are now claiming more than four dependents, attach a
separate 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, 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.
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. 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.

Line 21—Overpayment Received as Refund
If the IRS does not use your overpayment to pay past due
federal or state debts, the refund amount on line 21 will be sent
separately from any refund you claimed on your original return
(see the instructions for line 17). We will figure any interest and
include it in your refund.

Note. For details on how to get an SSN or correct a name or
number, see the 2013 Form 1040, 1040A, or 1040EZ
instructions.

Note. You will receive a check for any refund due to you. A
refund on an amended return cannot be deposited directly to
your bank account.

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
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Form 1040X (Rev. December 2013)

who is a qualifying child and if you must complete Part I of
Schedule 8812.

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.

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 1040A for the tax year you are amending.

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.

Part II—Presidential Election
Campaign Fund

You can use Form 1040X to have $3 go to the Presidential
Election Campaign 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 2013, this period ends on January 4, 2016. A
previous designation of $3 to the fund cannot be changed.

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 send us comments from www.irs.gov/
formspubs. Click on “More Information” and then on “Comment
on Tax Forms and Publications.” Or you can send your
comments to the Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send the form to this address.
Instead, see Where To File, earlier.

Part III—Explanation of Changes

The IRS needs to know why you are filing Form 1040X. For
example, you:
Received another Form W-2 after you filed your return,
Forgot to claim the child tax credit,
Discovered you could claim a tuition and fees deduction for
2012,
Changed your filing status from qualifying widow(er) to head
of household, or
Are carrying an unused NOL or credit to an earlier year.

Estimates of Taxpayer Burden

The table below shows burden estimates as of November 2013,
for taxpayers filing a 2013 Form 1040X tax return.
Reported time and cost burden is a national average and
does not necessarily reflect a “typical” case. Most taxpayers
experience lower than average burden, with taxpayer burden
varying considerably by taxpayer type. The estimated average
time burden for all taxpayers filing a Form 1040X is 9 hours, with
an average cost of $160 per return. This average includes all
associated forms and schedules, across all preparation methods
and taxpayer activities. There is significant variation in taxpayer
activity within these estimates.

Paid Preparer

Generally, anyone you pay to prepare your return must sign it
and include their Preparer Tax Identification Number (PTIN) 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.

Assembling Your Return

Out-of-pocket costs include any expenses incurred by
taxpayers to prepare and submit their tax returns. Examples
include tax return preparation and submission fees, postage and
photocopying costs, and tax preparation software costs. Tax
preparation fees vary widely depending on the tax situation of
the taxpayer, the type of professional preparer, and the
geographic area.

Assemble any schedules and forms behind Form 1040X in order
of the “Attachment Sequence No.” shown in the upper right
corner of the schedule or form. If you have supporting
statements, arrange them in the same order as the schedules or
forms they support and attach them last. Do not attach
correspondence or other items unless required to do so,
including a copy of your original return.
Attach to the front of Form 1040X:
A copy of any Forms W-2, W-2c (a corrected Form W-2), and
2439 that support changes made on this return;
A copy of any Form W-2G and 1099-R that support changes
made on this return, but only if tax was withheld; and
A copy of any Forms 1042S, SSA-1042S, RRB-1042S, and
8288-A that support changes made on this return.
Attach to the back of Form 1040X any Form 8805 that
supports changes made on this return.
If you owe tax, enclose (do not attach) your check or money
order in the envelope with your amended return. See the
instructions for line 19, earlier.

Form 1040X (Rev. December 2013)

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,
earlier.

All 1040X Taxpayers

Average Time Burden
(Hours)
9

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Average Cost
(Dollars)
$160