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pdfInstructions for Form 1040-X
Department of the Treasury
Internal Revenue Service
(Rev. January 2020)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
Future Developments . . . . . . . . . . . . . . . . . . . .
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . .
Impact of New Legislation . . . . . . . . . . . . . . . . .
General Instructions . . . . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . . . . .
Interest and Penalties . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . .
Special Situations . . . . . . . . . . . . . . . . . . . .
Tracking Your Amended Return . . . . . . . . . .
Special Instructions . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Number (SSN) . . . . . . . . . . . . . . . . . . . .
Amended Return Filing Status . . . . . . . . . . .
Lines 1 Through 30—Which Lines To
Complete . . . . . . . . . . . . . . . . . . . . . . . .
Columns A Through C . . . . . . . . . . . . . . . . .
Income and Deductions . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income . . . . . . .
Line 2—Itemized Deductions or Standard
Deduction . . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
2018 only) . . . . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
(amended returns for years prior to
2018 only) . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income . . . . . . . . . . . .
Tax Liability . . . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax . . . . . . . . . . . . . . . . . . . . .
Line 7—Credits . . . . . . . . . . . . . . . . . .
Line 9—Health Care: Individual
Responsibility (for amended 2018 and
earlier returns only) . . . . . . . . . . . . . .
Line 10—Other Taxes . . . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . . . . . . . . . . .
Line 12—Withholding . . . . . . . . . . . . . .
Line 13—Estimated Tax Payments . . . .
Line 14—Earned Income Credit (EIC) . .
Line 15—Refundable Credits . . . . . . . . .
Line 16—Amount Paid With Extension or
Tax Return . . . . . . . . . . . . . . . . . . . .
Line 17—Total Payments . . . . . . . . . . .
Refund or Amount You Owe . . . . . . . . . . . .
Line 18—Overpayment . . . . . . . . . . . . .
Line 19—Amount Available To Pay
Additional Tax . . . . . . . . . . . . . . . . .
Line 20—Amount You Owe . . . . . . . . . .
Mar 09, 2020
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Contents
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Line 22—Overpayment Received as
Refund . . . . . . . . . . . . . . . . . . . . . .
Line 23—Overpayment Applied to
Estimated Tax . . . . . . . . . . . . . . . . .
Line 29—Exemption Amount (for years
before 2018 only) . . . . . . . . . . . . . . . . . .
Line 30—Dependents . . . . . . . . . . . . . . . . .
Line Instructions . . . . . . . . . . . . . . . . . . . . . . . .
Calendar or Fiscal Year . . . . . . . . . . . . . . . .
Name, Current Address, and Social Security
Number (SSN) . . . . . . . . . . . . . . . . . . . .
Amended Return Filing Status . . . . . . . . . . .
Lines 1 Through 30—Which Lines To
Complete . . . . . . . . . . . . . . . . . . . . . . . .
Columns A Through C . . . . . . . . . . . . . . . . .
Income and Deductions . . . . . . . . . . . . . . .
Line 1—Adjusted Gross Income . . . . . . .
Line 2—Itemized Deductions or Standard
Deduction . . . . . . . . . . . . . . . . . . . .
Line 4a—Exemptions (for years before
2018 only) . . . . . . . . . . . . . . . . . . . .
Form 1040EZ Filers—Lines 2 and 4a
(amended returns for years prior to
2018 only) . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income . . . . . . . . . . . .
Tax Liability . . . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax . . . . . . . . . . . . . . . . . . . . .
Line 7—Credits . . . . . . . . . . . . . . . . . .
Line 9—Health Care: Individual
Responsibility (for amended 2018 and
earlier returns only) . . . . . . . . . . . . . .
Line 10—Other Taxes . . . . . . . . . . . . . .
Payments . . . . . . . . . . . . . . . . . . . . . . . . .
Line 12—Withholding . . . . . . . . . . . . . .
Line 13—Estimated Tax Payments . . . .
Line 14—Earned Income Credit (EIC) . .
Line 15—Refundable Credits . . . . . . . . .
Line 16—Amount Paid With Extension or
Tax Return . . . . . . . . . . . . . . . . . . . .
Line 17—Total Payments . . . . . . . . . . .
Refund or Amount You Owe . . . . . . . . . . . .
Line 18—Overpayment . . . . . . . . . . . . .
Line 19—Amount Available To Pay
Additional Tax . . . . . . . . . . . . . . . . .
Line 20—Amount You Owe . . . . . . . . . .
Line 22—Overpayment Received as
Refund . . . . . . . . . . . . . . . . . . . . . .
Line 23—Overpayment Applied to
Estimated Tax . . . . . . . . . . . . . . . . .
Cat. No. 11362H
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Contents
Part I—Exemptions and Dependents . . . . . .
Line 29—Exemption Amount (for years
before 2018 only) . . . . . . . . . . . . . . .
Line 30—Dependents . . . . . . . . . . . . . .
Part II—Presidential Election Campaign Fund
Part III—Explanation of Changes . . . . . . . . .
Paid Preparer . . . . . . . . . . . . . . . . . . . . . . .
Assembling Your Return . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . .
Paperwork Reduction Act Notice . . . . . . . . .
1040NR-EZ will be used regardless of the tax year being
discussed.
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New Form 1040-SR. Form 1040-SR, U.S. Tax Return for
Seniors, was introduced in the 2019 tax year. You can use this
form if you were born before January 2, 1955. The form
generally mirrors Form 1040. If your filing status is married filing
jointly, only one spouse is required to have been born before
January 2, 1955. If you use Form 1040-SR, you will use the
same Schedules 1, 2, and 3 as Form 1040. The Instructions for
Form 1040 are now the Instructions for Forms 1040 and
1040-SR. References to Form 1040-SR have been added
throughout this publication.
19
19
19
20
20
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20
20
Form 1040 and its schedules. Beginning with its 2019
revision, Form 1040 will have three numbered schedules
(Schedules 1, 2, and 3) instead of six. The line for capital gains
and losses has been moved from Schedule 1 to Form 1040,
line 6. Line references to Form 1040 and its schedules have
been updated to reflect the new line numbers. Many filers will
only need to file Form 1040 and will not need to use the
numbered schedules. However, if your return is more
complicated (for example, you claim certain deductions or
credits or owe additional taxes), you may need to complete one
or more of the numbered schedules. If you e-file your return, you
generally won't notice much of a change and the software you
use will generally determine which schedules you use. For more
details, see the 2019 Instructions for Forms 1040 and 1040-SR.
Future Developments
For the latest information about developments related to Form
1040-X and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form1040X.
What's New
Form 1040-X renamed. Beginning with this January 2020
revision, Form 1040X will be called Form 1040-X. But to keep
the text simple, we refer to Form 1040-X throughout.
Recent legislation. Three tax laws were enacted on December
20, 2019.
The Taxpayer Certainty and Disaster Tax Relief Act of 2019
extended certain previously expired tax benefits to 2018 and
2019, and provided tax relief for certain incidents federally
declared as disasters in 2018 and 2019. The extended benefits
and the disaster relief may now be claimed on your 2018 and
2019 returns, if you qualify.
The Setting Every Community Up for Retirement
Enhancement Act of 2019 (the SECURE Act) made other
changes, such as increasing the penalty for failing to file a tax
return and modifying the rules related to the taxation of unearned
income of certain minor children. The SECURE Act relaxed
certain retirement plan contribution and distribution requirements
beginning January 1, 2020.
The Virginia Beach Strong Act provides special treatment to
certain contributions made for the relief of families of victims of
the Virginia Beach mass shooting.
You may need to file an amended return using Form 1040-X
to claim the benefits now available for 2018 or 2019. Affected
2018 forms that had lines “Reserved” or “Reserved for future
use” have reinstated those lines for 2018.
For an extensive list of the changes these new laws
introduced, see Impact of New Legislation, later.
Form 2555-EZ. Beginning in 2019, Form 2555-EZ is retired.
IRA, pension, and annuity reporting. On Forms 1040 and
1040-SR, beginning in 2019, your IRA distributions and
pensions and annuities are being reported on separate lines:
lines 4a and 4b for IRA distributions and lines 4c and 4d for
pensions and annuities.
Health care coverage shared responsibility payment.
Beginning in 2019, you no longer need to either make a shared
responsibility payment or file Form 8965 if you don’t have
minimum essential health care coverage for part or all of the tax
year. The “Full-year health care coverage or exempt” box has
been removed from Form 1040 and 1040-SR.
Qualified business income deduction. For 2019, the
simplified worksheet for computing your qualified business
income deduction is now Form 8995, Qualified Business Income
Deduction Simplified Computation. Please see the instructions
for Forms 8995 and 8995-A, as applicable, to figure your
qualified business income deduction. For more details,
especially if you have complex computations, see Line 4b, later.
Virtual currency. Your transactions in virtual currency may
result in income that is reportable. See Virtual currency in the
2019 Instructions for Forms 1040 and 1040-SR.
Qualified Opportunity Investment. If you held a qualified
investment in a qualified opportunity fund (QOF) at any time
during the year, you must file your return with Form 8997, Initial
and Annual Statement of Qualified Opportunity Fund
Investments attached. See Form 8997 instructions.
Married filing separately. For those persons who check the
married filing separately box, a space has been added under the
filing status boxes for the name of their spouse.
Head of household. If the qualifying person is a child, but not
your dependent, enter the child's name in the space provided
under the filing status boxes. Do not enter the child's name and
“QND” in Part III or anywhere else on the form.
Alimony and separate maintenance payments. Amounts
paid as alimony or separate maintenance payments under a
divorce or separation agreement executed after 2018 won't be
deductible by the payer. Such amounts also won't be includible
in the income of the recipient. Amounts received as alimony or
separate maintenance pursuant to a divorce or separation
agreement executed on or before December 31, 2018, are
includible in the recipient’s income unless that agreement was
modified after December 31, 2018, to expressly provide that
alimony received isn't included in the recipient’s income. See
your tax return instructions and Pub. 555.
Qualifying widow(er). If the qualifying person is a child, but not
your dependent, enter the child’s name in the space provided
under the filing status boxes. Do not enter the child’s name
anywhere else on the form.
Forms 1040NR and 1040NR-EZ. Beginning with the 2019 tax
year, Forms 1040NR and 1040NR-EZ were changed to Forms
1040-NR and 1040-NR-EZ, respectively. For simplicity though
throughout these instructions, Form 1040NR and Form
-2-
Instructions for Form 1040-X (Rev. January 2020)
disasters in 2018 and 2019, you may be able to claim a larger
standard deduction. For more information, see the Instructions
for Form 4684.
• Earned income credit (EIC) and additional child tax
credit (ACTC). If you were impacted by certain incidents
federally declared as disasters in 2018 and 2019, you can elect
to use your prior year earned income to figure both your 2018
and 2019 EIC and ACTC. For more information, see Pub. 596
and the Instructions for Schedule 8812 (Form 1040 or 1040-SR).
• Personal casualty losses. Special rules and return
procedures apply to personal casualty losses attributable to
certain incidents federally declared as disasters in 2018 and
2019. For more information, see the Instructions for Form 4684.
• Charitable contributions. Certain cash contributions you
made for relief efforts for federally declared disasters that
occurred in 2018 and 2019 are not subject to the 60% limit. Also
a special rule applies to certain cash contributions made to the
spouse or any dependents of victims of the mass shooting in
Virginia Beach on May 31, 2019. For more information, see Pub.
526.
• Tax on certain children with unearned income (Kiddie
tax). A child may be able to calculate their tax based on the tax
rate of his or her parent. For more information, see the
Instructions for Form 8615.
• Credit for production of Indian coal. For more information,
see the Instructions for Form 8835.
• Indian employment credit. For more information, see the
Instructions for Form 8845.
• Mine rescue team training credit. For more information,
see Form 8923.
• Empowerment zone tax incentives. For more information,
see the Instructions for Form 8844 and the Instructions for
Schedule D (Form 1040 or 1040-SR).
• Second generation biofuel producer credit. (formerly
known as the “cellulosic biofuel producer credit”). For
more information, see the Instructions for Form 6478.
• Incentives for biodiesel and renewable diesel. For more
information, see the Instructions for Form 8864.
• Credit for electricity produced from certain renewable
resources (other than wind). For more information, see the
Instructions for Form 8835.
• Credit for construction of new energy efficient homes.
Credit for construction of new energy efficient homes.
• Special depreciation allowance for second generation
biofuel plant property. For more information, see the
Instructions for Form 4562.
• Energy efficient commercial buildings deduction. For
more information, see Internal Revenue Code section 179D.
• Special rule for sales or dispositions to implement
Federal Energy Regulatory Commission (“FERC”) or State
electric restructuring policy. For more information, see
Internal Revenue Code section 451(k).
• Incentives for alternative fuel and alternative fuel
mixtures. For more information, see the Instructions for Form
8864.
• Three-year depreciation for race horses 2 years old or
younger. For more information, see the Instructions for Form
4562.
• Seven-year recovery period for motorsports
entertainment complexes. For more information, see the
Instructions for Form 4562.
• Accelerated depreciation for business property on an
Indian reservation. For more information, see the Instructions
for Form 4562.
• Expensing of certain qualified film and television and
live theatrical productions. For more information, see Pub.
535.
• Credit for certain expenditures for maintaining railroad
tracks. For more information, see the Instructions for Form
8900.
Veterans’ disability severance payments received after
1991. There may still be time for some veterans to claim their
refund for disability severance payments they received after
1991 and claimed as income. These veterans should take action
soon if they received a notice and have not already filed Form
1040-X to claim a refund or credit of the overpayment
attributable to the disability severance payment. See Statute of
limitations under Disability Severance Payments to Veterans,
later, for the filing deadline. Also see Pub. 3, Armed Forces' Tax
Guide.
Impact of New Legislation
If you filed your 2018 or 2019 tax return without claiming certain
recently extended tax benefits or recently enacted disaster tax
relief, you may need to file Form 1040-X to claim them.
Penalty for failure to file. The penalty for failure to file a tax
return within 60 days of the due date (with extensions) has
increased to the smaller of $435 or the amount of tax owed. The
increased penalty applies to returns whose due date (with
extensions) is after December 31, 2019.
Tax benefits. The following tax benefits are now available for
2018 and 2019. You may need to file Form 1040-X to claim the
benefits for 2018 or 2019. There may also be information in your
tax return instructions on these benefits.
• Deduction for tuition and fees. You can deduct qualified
expenses paid in 2018 and 2019. For more information, see
Form 8917.
• Deduction for mortgage insurance premiums. You can
treat amounts you paid for qualified mortgage insurance during
2018 and 2019 as home mortgage interest. For more
information, see the 2019 Instructions for Schedule A (Form
1040 or 1040-SR) or the 2018 Instructions for Schedule A (Form
1040).
• Exclusion of qualified principal residence indebtedness.
Qualified principal residence indebtedness discharged in 2018
and 2019 can be excluded from income. For more information,
see the Instructions for Form 982.
• Credit for certain nonbusiness energy property. You can
claim the nonbusiness energy property credit in 2018 and 2019,
if you meet the criteria for the relevant year. For more
information, see the Instructions for Form 5695.
• Alternative motor vehicle credit. You may be able to claim
the alternative motor vehicle credit for vehicles purchased in
2018 and 2019. For more information, see the Instructions for
Form 8910.
• Credit for two-wheeled plug-in electric vehicles. You may
be able to claim the credit for qualified two-wheeled plug-in
electric vehicles for vehicles acquired in 2018 and 2019. For
more information, see the Instructions for Form 8936.
• Credit for alternative fuel vehicle refueling property. You
may be able to claim this credit for alternative fuel vehicle
refueling property you placed in service during 2018 and 2019.
For more information, see the Instructions for Form 8911.
• Certain distributions from retirement plans when there
is a disaster. New rules provide for tax-favored distributions
from and repayments to retirement plans (including IRAs) for
certain taxpayers who suffered economic losses as a result of
certain incidents federally declared as disasters in 2018 and
2019. For more information, see Forms 8915-C and 8915-D.
• Certain other retirement plan distributions and also
contributions. Beginning January 1, 2020, certain retirement
plan distribution and contribution requirements have been
relaxed. Taxpayers do not need to have suffered an economic
loss from a federally declared disaster to benefit from these
relaxed rules. For more information, see Pub. 590-A.
• Increased standard deduction. If you suffered a casualty
loss attributable to certain incidents federally declared as
Instructions for Form 1040-X (Rev. January 2020)
-3-
paper copies of the instructions for your return at IRS.gov/
OrderForms or by calling 800-829-3676.
Reminders
Purpose of Form
Forms 1040A and 1040EZ were retired. In 2018, Forms
1040A and 1040EZ were retired. References to Forms 1040A
and 1040EZ in these instructions are restricted to tax years
before 2018.
Use Form 1040-X to do the following.
• Correct Form 1040, 1040-SR, 1040A, 1040EZ, 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. However,
don’t include any interest or penalties on Form 1040-X; 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 1040-X. For more
information, see Loss or credit carryback under When To File,
later, and the discussion on carryback claims under Special
Situations, later.
Qualified disaster retirement plan distributions and repayments. If you suffered an economic loss in calendar year 2016
as a result of an event determined by the President to be a major
disaster under section 401 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (or in 2017 due to Tropical
Storm Harvey, Hurricanes Harvey, Irma, or Maria; or the
California wildfires), your qualified disaster distributions may be
eligible for favorable tax treatment. However, any distributions
you receive in excess of the $100,000 qualified 2016 disaster
distribution limit or of the separate $100,000 qualified 2017
disaster distribution limits for California wildfires and for certain
hurricanes may be subject to the additional tax on early
distributions. The distribution must have been made by a certain
date. And any repayments also must be made by a certain date.
See Pub. 976, Disaster Relief, and Form 8915A or 8915B and
their instructions, as applicable, for more information on
reporting qualified disaster distributions, and on making
repayments so as to reduce the tax on the income from the
distributions.
File a separate Form 1040-X for each year you are amending.
If you are changing your federal return, you also may need to
change your state return.
If you file Form 1040-X claiming a refund or credit for
more than the correct amount, you may be subject to a
CAUTION penalty of 20% of the disallowed amount. See Penalty
for erroneous claim for refund or credit under Interest and
Penalties, later.
!
Section 965 deferred foreign income. If you own (directly or
indirectly) certain foreign corporations, you may have to include
on your return certain deferred foreign income beginning in
2018. You may pay the entire amount of tax due with respect to
this deferred foreign income at one time or elect to make
payment in eight installments or, in the case of certain stock
owned through an S corporation, elect to defer payment until
occurrence of a triggering event. See the Form 965 and Form
965-A instructions, and Pub. 5292, for more information. For
2018, also see the instructions for Form 1040, line 11a;
Schedule 1 (Form 1040), line 21; and Schedule 5 (Form 1040),
line 74. For 2019, also see the instructions for Forms 1040 or
1040-SR, line 12a; Schedule 1 (Form 1040), line 8; and
Schedule 3 (Form 1040), line 13.
Don’t file Form 1040-X 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.
Don’t file Form 1040-X 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 1040-X to request an
additional refund after filing Form 8379, see Injured spouse
claim under Special Situations, later.
Interest and Penalties
Extended due dates. Under certain circumstances, the due
date of your amended return might be extended. For details, see
Federally declared disasters and Combat zones and
contingency operations, later.
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 income tax, and reportable
transaction understatements. Interest is charged on the penalty
from the due date of the return (including extensions).
General Instructions
Penalty for late payment of tax. If you don’t pay the additional
tax due on Form 1040-X 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 isn’t 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 won’t have to pay the penalty if you can show
reasonable cause for not paying your tax on time.
When you file Form 1040-X for a tax year, it becomes your new
tax return for that year. It changes your original return to include
new information. The entries you make on Form 1040-X under
the column headings Correct amount and Correct number or
amount are the entries you would have made on your original
return had it been done correctly.
Many find the easiest way to figure the entries for Form
TIP 1040-X is to first make the changes in the margin of the
return they are amending.
Penalty for erroneous claim for refund or credit. If you file a
claim for refund or credit in excess of the correct amount, you
may have to pay a penalty equal to 20% of the disallowed
amount, unless you had reasonable cause for the claim. The
penalty won’t be figured on any part of the disallowed amount of
the claim on which accuracy-related or fraud penalties are
charged.
To complete Form 1040-X, you will need:
• Form 1040-X and these separate instructions;
• A copy of the return you are amending (for example, 2016
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 find them online at IRS.gov/Forms. If
you are amending a prior year return, click on the link for prior
year instructions under “Other Options.” You can also order
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 doesn’t contain information needed to
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Instructions for Form 1040-X (Rev. January 2020)
losses after 2017 below); an unused general business credit; or
a net section 1256 contracts loss. If you use Form 1040-X, see
the special instructions for carryback claims in these instructions
under Special Situations, later. A Form 1040-X based on a net
operating loss or capital loss carryback or a credit carryback
generally must be filed within 3 years (for carryback of a foreign
tax credit or deduction, 10 years) 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.
Net operating losses after 2017. Beginning with 2018
returns, the Tax Cuts and Jobs Act (TCJA), section 13302,
eliminated the option for most taxpayers to carry back a net
operating loss (NOL). Most taxpayers can only carry NOLs
arising from tax years ending after 2017 to a later year. An
exception applies to certain farming losses. See section 172(b)
or Pub. 225, Farmer's Tax Guide, for more information.
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 IRS.gov/IRB/
2010-17_IRB#NOT-2010-33.
Other penalties. Other penalties can be imposed for
negligence, substantial understatement of income tax,
reportable transaction understatements, and fraud. See Pub. 17,
Your Federal Income Tax, for more information.
When To File
File Form 1040-X only after you have filed your original return.
Generally, for a credit or refund, you must file Form 1040-X
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. The time limit for filing Form 1040-X
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.
Write “Carryback Claim” at the top of page 1 of Form
TIP 1040-X if you are claiming a loss or credit carryback.
Reducing a casualty loss deduction after receiving hurricane-related grant. You must file Form 1040-X 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
Reimbursement received for hurricane-related casualty loss
under Special Situations, later.
Don’t file more than one original return for the same
year, even if you haven’t received your refund or haven’t
CAUTION 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.
!
Retroactive determination of nontaxable disability severance payments. The Combat-Injured Veterans Tax Fairness
Act of 2016 gives certain veterans who received disability
severance payments after January 17, 1991, additional time to
file claims for credit or refund to recover overpayments
attributable to their disability severance payments. Veterans
affected by this legislation should have received a notice from
the Department of Defense (DoD) reporting the amount of
disability severance payments. For more information about filing
a claim using Form 1040-X even if you haven’t received a notice,
see Disability severance payments to veterans under Special
Situations, below.
Federally declared disasters. If you were affected by a
federally declared disaster you may have additional time to file
your amended return. See Pub. 566 for details.
Combat zones and contingency operations. The due date
for your amended return may be automatically extended when
you are in, or are hospitalized as a result of injuries sustained in,
a combat zone or contingency operation. For more details, see
Are There Filing, Tax Payment, and Other Extensions
Specifically for Those in a Combat Zone or a Contingency
Operation? in Pub. 3, Armed Forces' Tax Guide.
Special Situations
!
Bad debt or worthless security. A Form 1040-X 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.
CAUTION
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.
Foreign tax credit or deduction. A Form 1040-X 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. This extended period for filing Form 1040-X applies
only to amounts affected by changes in your foreign tax credit or
deduction. See the Instructions for Form 1116 for more
information.
If you are filing Form 1040-X to carry back your unused
foreign tax credit, follow the procedures under Loss or credit
carryback next.
Only the special procedures are given here. Unless
otherwise stated, you still must complete all appropriate
CAUTION lines on Form 1040-X, 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, 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
1040-X a corrected Form 8959, and, if correcting Medicare
wages or RRTA compensation, attach Form W-2, Wage and Tax
Loss or credit carryback. File either Form 1040-X or Form
1045 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 (but see Net operating
Instructions for Form 1040-X (Rev. January 2020)
You must attach all appropriate forms and schedules to
Form 1040-X or it will be returned.
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Statement, or Form W-2c, Corrected Wage and Tax Statement.
For more information, see the Instructions for Form 8959.
Carryback claim—change in filing status. If you were
married and you didn’t 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.
Qualified Opportunity Investment. Attach to the back of Form
1040-X any Form 8997, Initial and Annual Statement of
Opportunity Fund Investments, that supports changes made on
this return if qualified investments were held during the year.
Airline payments. Qualified airline employees (which include
former employees or surviving spouses but not covered
executives) who received an airline payment(s) can exclude
from gross income a portion of any payment(s) received by
rolling over that amount to a traditional IRA. The maximum
amount that can be rolled over or transferred to a traditional IRA
is 90% of the total airline payment(s) received.
Generally, the rollover or transfer to a traditional IRA must
have been done within 180 days of receipt of the airline
payment. But, if the airline payment was made under the
approval of an order of a Federal bankruptcy court in a case filed
after September 11, 2001, and before January 1, 2007, or filed
on November 29, 2011, you may have been able to roll over the
airline payment. For more information on airline payments, see
Pub. 590-A, Contributions to Individual Retirement
Arrangements (IRAs).
To exclude an airline payment from gross income, you must
file a Form 1040-X for the tax year in which the airline payment
was received and included in your gross income. Be sure to
include this reason for filing a Form 1040-X with your explanation
in Part III.
Casualty loss from a federally declared disaster. If you
have a casualty loss attributable to a federally declared disaster,
you may be able to elect to deduct the loss in the tax year
immediately before the tax year the loss was sustained. The
election must be made by filing your return or amended return
for the preceding year, and claiming your disaster loss on it, no
later than 6 months after the due date for filing your original
return (without extensions) for the year in which the loss was
sustained. For more information about this election, see the
instructions for Form 4684 and Rev. Proc. 2016-53, 2016-44
I.R.B. 530, available at IRS.gov/IRB/2016-44_IRB#RP-2016-53.
Limitation on personal casualty and theft losses beginning
after 2017. Personal casualty and theft losses of an individual
sustained in a tax year beginning after 2017 are deductible only
to the extent they're attributable to a federally declared disaster.
The loss deduction is subject to the $100 limit per casualty and
to the 10% of your adjusted gross income (AGI) limitation. For
more information see the instructions for Form 4684.
An exception to the rule above limiting the personal
casualty and theft loss deduction to losses attributable to
CAUTION a federally declared disaster applies if you have
personal casualty gains for the tax year. In this case, you will
reduce your personal casualty gains by any casualty losses not
attributable to a federally declared disaster. Any excess gain is
used to reduce losses from a federally declared disaster. The
10% AGI limitation is applied to any remaining losses attributable
to a federally declared disaster. For more information, see the
Instructions for Form 4684. Also see Pub. 547.
!
Carryback claim—net operating loss (NOL). Enter
“Carryback Claim” at the top of page 1 of Form 1040-X. 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 doesn’t include a refund of
self-employment tax reported on Form 1040-X, line 10. Interest
won’t be paid on any NOL refund shown on an amended return
processed within 45 days of receipt. For details, see Pub. 536,
Net Operating Losses (NOLs) for Individuals, Estates and
Trusts.
Net operating losses after 2017. Beginning with 2018
returns, the Tax Cuts and Jobs Act (TCJA), section 13302,
eliminated the option for most taxpayers to carry back a net
operating loss (NOL). Most taxpayers can only carry NOLs
arising from tax years ending after 2017 to a later year. An
exception applies to certain farming losses. See section 172(b)
or Pub. 225, Farmer's Tax Guide, for more information.
Deceased taxpayer. If filing Form 1040-X for a deceased
taxpayer, enter “Deceased,” the deceased taxpayer's name, and
the date of death across the top of Form 1040-X, 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 1040-X to claim the refund. If you are a court-appointed
personal representative or any other person claiming the refund,
file Form 1040-X 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.
Carryback claim—credits and other losses. Enter
“Carryback Claim” at the top of page 1 of Form 1040-X. 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 1040-X—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 (Individual, Estate, or Trust); Form 6781, Gains and
Losses From Section 1256 Contracts and Straddles; Form 4684,
Casualties and Thefts; or Schedule C or F (Form 1040) (or, for
amended 2019 and later returns, Schedule C or F (Form 1040 or
1040-SR)).
• Forms or schedules for items refigured in the carryback year,
such as Form 6251, Alternative Minimum Tax—Individuals;
Form 3800; Schedule A (Form 1040 or, for amended 2019 and
later returns, Schedule A (Form 1040 or 1040-SR)); or Form
8962, Premium Tax Credit.
Disability severance payments to veterans. The
Combat-Injured Veterans Tax Fairness Act of 2016 gives certain
veterans who received disability severance payments after
January 17, 1991, additional time to file claims for credit or
refund to recover tax overpayments attributable to their disability
severance payments. Veterans affected by this legislation
should have received a notice from the Department of Defense
(DoD) reporting the amount of disability severance payments.
Most veterans who received a disability severance payment
when they separated from their military service should have
received a notice from the DoD with information explaining how
to claim tax refunds they are entitled to; the letters include an
explanation of a simplified method for making the claim. The IRS
has worked closely with the DoD to produce these letters,
explaining how veterans should claim the related tax refunds.
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Instructions for Form 1040-X (Rev. January 2020)
Transmittal of Corrected Wage and Tax Statements, with the
Social Security Administration. For more information, see Pub.
926, for the appropriate year.
Statute of limitations. The amount of time for claiming these
tax refunds is limited. However, the law grants veterans an
alternative timeframe—1 year from the date the letter is
received. Veterans making these claims have the normal
limitations period for claiming a refund or 1 year from the date
the letter is received, whichever expires later. This alternative 1
year time frame is especially important because the normal
deadline is the later of 3 years after filing the original return or 2
years after paying the tax and claims may date as far back as
1991.
Amount to claim. Veterans can submit a claim based on the
actual amount of their disability severance payment by
completing Form 1040-X, carefully following the instructions.
However, there is a simplified method. Veterans can choose
instead to claim a standard refund amount based on the
calendar year (an individual’s tax year) in which they received
the severance payment. Write “Disability Severance Payment”
on line 15 of Form 1040-X and enter on lines 15 and 22 the
standard refund amount listed below that applies:
• $1,750 for tax years 1991–2005
• $2,400 for tax years 2006–2010
• $3,200 for tax years 2011–2016
Claiming the standard refund amount is the easiest way for
veterans to claim a refund, because they don’t need to access
the original tax return from the year of their disability severance
payment.
Special Instructions. All veterans claiming refunds for
overpayments attributable to their disability severance payments
should write either “Veteran Disability Severance” or “St. Clair
Claim” across the top of the front page of the Form 1040-X that
they file. Because all amended returns are filed on paper,
veterans should mail their completed Form 1040-X, with a copy
of the DoD letter, to:
Injured spouse claim. If you filed a Form 8379 and are filing a
Form 1040-X to request an additional refund, and you don’t 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.
Sinai Peninsula of Egypt. U.S. Army, U.S. Navy, U.S. Air
Force, and U.S. Coast Guard members who performed services
in the Sinai Peninsula of Egypt may be eligible for combat zone
tax benefits retroactive to June 2015, under certain
circumstances. If you served in the Sinai Peninsula of Egypt at
any time from June 9, 2015, through December 31, 2017, the
U.S. Army, U.S. Navy, U.S. Air Force, or U.S. Coast Guard will
issue a Form W-2c to you that reflects the military pay exclusion.
You need to provide documentation to your service finance
office in order for them to issue the Form W-2c. Once you have
received your Form W-2c, you will need to file Form 1040-X and
attach a copy of your Form W-2c. Enter “Sinai Peninsula of
Egypt” at the top of page 1 of your Form 1040-X. If you served in
the Sinai Peninsula of Egypt in a tax year after 2017, your Form
W-2 for that tax year will reflect the military pay exclusion.
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 1040-X. 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-B for distributions from IRAs and Pub. 575 for
distributions from elective deferral plans.
Internal Revenue Service
333 W. Pershing, Stop 6503, P5
Kansas City, MO 64108
Veterans eligible for a refund who didn’t receive a letter from
DoD may still file Form 1040-X to claim a refund but must include
both of the following to verify the disability severance payment.
• A copy of documentation showing the exact amount of and
reason for the disability severance payment, such as a letter
from the Defense Finance and Accounting Services (DFAS)
explaining the severance payment at the time of the payment or
a Form DD-214.
• A copy of either the VA determination letter confirming the
veteran’s disability or a determination that the veteran’s injury or
sickness was either incurred as a direct result of armed conflict,
while in extra-hazardous service, or in simulated war exercises,
or was caused by an instrumentality of war.
Veterans who did not receive the DoD letter and who don’t
have the required documentation showing the exact amount of
and reason for their disability severance payment will need to
obtain the necessary proof by contacting the National Archives,
National Personnel Records Center, or the Department of
Veterans Affairs. The DFAS provides additional information at
www.dfas.mil/dsp_irs.html.
Reimbursement received for hurricane-related casualty
loss. If you claimed a casualty loss on your main home resulting
from Hurricane 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 1040-X, 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, if you wish to have your
designated representative speak with us. (Don’t include this if a
valid Form 2848 that covers the same tax year and tax matters is
already on file with the IRS.)
Household employment taxes. If you are correcting an error
in the employment taxes for household employees that you
reported on a Schedule H previously filed with Form 1040,
1040-SR, 1040NR, or 1040-SS, attach a corrected Schedule H
and include in Part III of Form 1040-X the date the error was
discovered. If you filed Formulario 1040-PR, file a Form 1040-X
and attach a corrected Anexo H-PR. 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
W-2c, Corrected Wage and Tax Statement, and Form W-3c,
Instructions for Form 1040-X (Rev. January 2020)
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credit against your tax. For the latest information, go to IRS.gov/
individuals/wrongful-incarceration-faqs.
Don’t include on Form 1040-X 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.
!
Tracking Your Amended Return
You should generally allow 8 to 12 weeks for Form 1040-X to be
processed. However, in some cases, processing could take up
to 16 weeks. Go to Where's My Amended Return on IRS.gov to
track the status of your amended return. It can take up to 3
weeks from the date you mail it to show up in our system. 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 or postal code.
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 1040-X
should clearly designate that the payment is to be applied to
reduce the balance due shown on the Form 1040-X.
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 IRS.gov/IRB/2008-44_IRB#NOT-2008-95.
Special Instructions
Line Instructions
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. But
see the caution below. For further information on claiming this
loss, see Pub. 547.
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, Current Address, and
Social Security Number (SSN)
For tax returns after 2017, you may only deduct personal
casualty losses that aren’t attributable to a federally
CAUTION declared disaster to the extent their total doesn’t exceed
your personal casualty gains. Losses claimed under this special
procedure for corrosive drywall aren’t attributable to a federally
declared disaster. For more information, see Limitation on
personal casualty and theft losses beginning after 2017, earlier.
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 didn’t file an original return, enter your name and
SSN first.
!
Change of address. If you have moved since you filed your
original return, enter your current address on Form 1040-X.
Resident and nonresident aliens. Use Form 1040-X to
amend Form 1040NR or Form 1040NR-EZ. Also, use Form
1040-X if you should have filed Form 1040 (or, for years before
2018, 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, current address, and social security number
(SSN) or individual taxpayer identification number (ITIN) on the
front of Form 1040-X.
• Don’t enter any other information on page 1. Also, don’t
complete Parts I or II on page 2 of Form 1040-X.
• Enter in Part III the reason why you are filing Form 1040-X.
• Complete a new or corrected return (Form 1040, 1040-SR for
amended 2019 and later returns, 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
1040-X.
For more information, see Pub. 519, U.S. Tax Guide for
Aliens.
P.O. box. Enter your box number only if your post office doesn’t
deliver mail to your home.
Foreign address. If you have a foreign address, enter the city
name on the appropriate line. Don’t enter any other information
on that line, but also complete the spaces below that line. Don’t
abbreviate the country name. Follow the country's practice for
entering the postal code and the name of the province, county,
or state.
Individual Taxpayer Identification Numbers (ITINs) for aliens. If you don’t have an SSN, but you already have an ITIN,
enter it instead of an SSN. If you are a nonresident or resident
alien and you don’t have or aren’t eligible to get an SSN, you
must apply for an ITIN. It takes about 7 weeks to get an ITIN. For
more information on ITINs, including application, expiration, and
renewal, see Form W-7 and its instructions.
Amended Return Filing Status
Check the box that corresponds to your filing status on this
return. You must check one box even if you are not changing
your filing status. For information about marital status, see Pub.
501. If you checked the box for married filing separately, enter
your spouse’s name in the space provided below the filing status
boxes. If this is a change from the filing status on your original
return, the following information may apply to you.
Signing your minor child's return. If your minor child can’t
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.
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 reported on the return, as well as any
understatement of tax that may become due later, and any
associated interest or penalties. If one spouse doesn’t pay the
tax due, the other may have to. However, you may qualify for
Wrongfully incarcerated individuals. Certain amounts you
receive due to wrongful incarceration may be excluded from
gross income. If you included these amounts in income in a prior
year, you may be able to amend your return to claim a refund or
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Instructions for Form 1040-X (Rev. January 2020)
If you are amending your return for a year prior to 2014
innocent spouse relief. For details about innocent spouse relief,
see Form 8857 or Pub. 971.
TIP or after 2018, leave the checkbox blank. Also, leave the
checkbox blank if you are amending a Form 1040NR or
Form 1040NR-EZ.
Same-sex spouses. For federal tax purposes, marriages of
couples of the same sex are treated the same as marriages of
couples of the opposite sex. You may amend a return, to change
your filing status to married filing separately or married filing
jointly, if you are lawfully married. 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.
Report full-year health care coverage (or, for amended
2018 returns only, exempt). Check the “Full-year health care
coverage (or, for 2018 amended returns only, exempt)” box on
the front of Form 1040-X to indicate that you, your spouse (if
filing jointly), and anyone you can or do claim as a dependent
had qualifying health care coverage or a coverage exemption
that covered all of the tax year or a combination of qualifying
health care coverage and coverage exemption(s) for every
month of the tax year.
Changing to head of household filing status. If the
qualifying person is a child but not your dependent, enter the
child’s name in the space provided under the filing status
checkboxes. Do not enter the child's name and “QND” in Part III.
In Part III of Form 1040-X, you should state “Changing the filing
status” as a reason for amending your Form 1040 or 1040-SR.
Note. The "(or, for amended 2018 returns only, exempt)" was
added to the checkbox on page 1 of Form 1040-X to reflect the
change in the checkbox on the Form 1040, which added "or
exempt" after "Full-year health care coverage" in 2018. The
change in the Form 1040 was a clarification only. Exemptions
are still available for 2014 through 2017 Forms 1040.
Taxpayers who can be claimed as a dependent. Leave
the checkbox blank if you can be claimed as a dependent by
another taxpayer. You don’t owe a shared responsibility
payment and don’t need to file Form 8965. To find out if
someone can claim you as a dependent, see Exemptions for
Dependents in Pub. 501 or, for 2018 only, Dependents in that
publication.
Minimum essential coverage. If you or someone in your
household had minimum essential coverage, the provider of that
coverage may have been required to send you a Form 1095-A,
1095-B, or 1095-C (with Part III completed) that lists individuals
in your household who were enrolled in coverage and shows the
months of their coverage. For more information on what qualifies
as minimum essential coverage, including whether you should
have received a Form 1095-A, 1095-B, or 1095-C, see the
instructions for the form and year you are amending.
Generally, married people can’t file as head of
household. But for an exception, see Pub. 501,
CAUTION Exemptions, Standard Deduction, and Filing
Information. For years after 2017, Pub. 501 is called
Dependents, Standard Deduction, and Filing Information.
!
Changing to married filing separately or qualifying widow(er) filing status. If the qualifying person is a child but not
your dependent, enter the child's name in the space provided
under the filing status. In Part III of Form 1040-X, you should
state “Changing the filing status” as a reason for amending your
Form 1040 or 1040-SR.
!
CAUTION
In general, you can’t change your filing status from a
joint return to separate returns after the due date of the
original return.
Full-year health care coverage (or, for amended 2018 returns only, exempt).
Beginning with 2019, leave the "Full-year health care
coverage or exempt" block on Form 1040-X blank. You
CAUTION will not need to either make a shared responsibility
payment or file Form 8965 if you don't have minimum essential
health care coverage for part or all of that year.
If you can’t check the checkbox and you aren’t
amending a 2013 or earlier return, a 2019 or later return,
CAUTION or a Form 1040NR or 1040NR-EZ, you may owe a
shared responsibility payment. See Form 8965, Health
Coverage Exemptions, and its instructions for the tax year in
question to determine if anyone in your household qualifies for a
coverage exemption. See Line 9—Health Care: Individual
Responsibility, later, to report a shared responsibility payment or
to change the amount of a shared responsibility payment
reported on your original return.
!
!
From 2014 through 2018, you must:
• Have qualifying health care coverage for every month of the
tax year for yourself, your spouse (if filing jointly), and anyone
you could or did claim as a dependent. You are treated as
having coverage for any month in which you have coverage for
at least 1 day of the month,
• Qualify for an exemption from the requirement to have health
care coverage, or
• Make a shared responsibility payment with your tax return.
See Report full-year health care coverage (or, for amended
2018 returns only, exempt) below.
If you had qualifying health care coverage (called minimum
essential coverage) for every month of the tax year for yourself,
your spouse (if filing jointly), and anyone you could or did claim
as a dependent, check the checkbox on this line.
You can check the checkbox even if:
• A dependent child who was born or adopted during the year
wasn’t covered by your insurance during the month of or months
before birth or adoption (but the child must have minimum
essential coverage for every month of the tax year following the
birth or adoption), or
• A spouse or dependent who died during the year wasn’t
covered by your insurance during the month of or months after
death (but he or she must have had minimum essential coverage
for every month of the tax year that he or she was alive).
Otherwise, leave the checkbox blank.
Instructions for Form 1040-X (Rev. January 2020)
Lines 1 Through 30—Which Lines To Complete
Before looking at the instructions for specific lines, the following
information may point you in the right direction for completing
Form 1040-X.
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, instructions, or publications, download them
from IRS.gov/FormsPubs or call 800-829-3676.
You are only changing information. If you aren’t changing
any dollar amounts you originally reported, but are changing
information, do the following.
• Check the box for the calendar year or enter the other
calendar or fiscal year you are amending.
• Complete name, current address, and SSN.
• Complete Part I, Exemptions and Dependents, on page 2, if
you are changing your exemption, or, for 2018 or later years,
dependent, information that doesn’t change any dollar amounts.
-9-
• Check a box in Part II, if applicable, for the Presidential
Election Campaign Fund.
• Complete Part III, Explanation of Changes.
Line 1
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).
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 didn’t 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 1040-X.
Col. A
Col. B
Col. C
21,000
500
21,500
Sheila would also report any additional federal income tax
withheld on line 12 in column B.
!
CAUTION
The personal exemption has been suspended for tax
year 2018 and later. Also Forms 1040A and 1040EZ
were retired beginning in 2018.
For tax year 2019 only
IF you are changing only...
Filing Status
You are changing amounts on your original return or as
previously adjusted by the IRS. Because Form 1040-X can
be used for so many purposes, it is sometimes difficult to know
which part(s) of the form to fill out. Unless specific instructions
apply, follow the rules below.
• Always complete the top of page 1 through Full-year health
care coverage (or, for amended 2018 returns only, exempt). If
you are amending a 2019 return, only complete through
Amended return filing status.
• Complete the lines shown in the charts under Columns A
Through C below 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.
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
that 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 a 2018 Form 1040 to itemize deductions. If you are
amending your return because you received another Form W-2,
attach a copy of the new Form W-2. Don’t attach items unless
required to do so.
Column C. To figure the amounts to enter in this column:
• Add the increase in column B to the amount in column A, or
• Subtract the decrease in column B from the amount in
column A.
For any item you don’t change, enter the amount from column
A in column C.
THEN complete Form 1040-X...
Lines 1–23
Exemption information and the
amount on line 29 is changing
N/A
Exemption information and the
amount on line 29 isn’t changing
N/A
Income:
1040 or 1040-SR, lines 1–5b;
Schedule 1 (1040 or 1040-SR),
lines 1–8
Lines 1–23
Adjustments to income:
Schedule 1 (1040 or 1040-SR),
lines 10–20
Lines 1–23
Itemized or standard deductions:
1040 or 1040-SR, line 12
Lines 1–23
Qualified business income
deduction:
1040 or 1040-SR, line 10
Lines 4b–23
Tax before credits:
1040 or 1040-SR, lines 12a and
12b; Schedule 2 (1040 or
1040-SR), Part I, lines 2 and 3
Lines 5–23
Nonrefundable credits:
1040 or 1040-SR, lines 13a and
13b; Schedule 3 (1040 or
1040-SR), Part I, lines 1–6
Lines 6–23
Other taxes:
1040 or 1040-SR, line 15;
Schedule 2 (1040 or 1040-SR),
Part II, lines 4–9
Lines 6–23
Payments and refundable credits:
1040 or 1040-SR, lines 18a–18d;
Schedule 3 (1040 or 1040-SR),
Part II, lines 8–13
Lines 11–23
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 2016 Form 1040. She received another
Form W-2 for $500 after she filed her return. She completes
line 1 of Form 1040-X as follows.
-10-
Instructions for Form 1040-X (Rev. January 2020)
For tax years 2016 and 2017 only
For tax year 2018 only
IF you are changing only...
IF you are changing only...
THEN complete Form 1040-X...
THEN complete Form 1040-X...
Filing Status
Lines 1–23
Exemption information and the
amount on line 29 is changing
N/A
Exemption information and the
amount on line 29 is changing
Lines 1–30
Exemption information and the
amount on line 29 isn’t changing
N/A
Exemption information and the
amount on line 29 isn’t changing
Lines 24–30
Income:
1040, lines 7–21
1040A, lines 7–14b
1040EZ, lines 1–3
Lines 1–23
Adjustments to income:
1040, lines 23–35*
1040A, lines 16–19
Lines 1–23
Itemized or standard deductions:
1040, line 40
1040A, line 24
1040EZ, line 5**
Lines 1–23
Tax before credits:
1040, lines 44, 45, and 46
1040A, lines 28 and 29
1040EZ, line 10
Lines 5–23
Nonrefundable credits:
1040, lines 48–54
1040A, lines 31–35
Lines 6–23
Other taxes:
1040, lines 57–62
1040A, line 38
1040EZ, line 11
Lines 6–23
Payments and refundable credits:
1040, lines 64–73
1040A, lines 40–45*
1040EZ, lines 7–8a*
Lines 11–23
Filing Status
Lines 1–23
Income:
1040, lines 1–5b; Schedule 1
(1040), lines 10–21
Lines 1–23
Adjustments to income:
Schedule 1 (1040), lines 23–33
Lines 1–23
Itemized or standard deductions:
1040, line 8
Lines 1–23
Qualified business income
deduction:
1040, line 9
Lines 4b–23
Tax before credits:
1040, lines 11a and 11b;
Schedule 2 (1040), lines 45 and
46
Lines 5–23
Nonrefundable credits:
1040, lines 12a and 12b;
Schedule 3 (1040), lines 48–51
and 53–54
Lines 6–23
Other taxes:
1040, line 14
Lines 6–23
Payments and refundable credits:
1040, lines 16a–16c; Schedule 5
(1040), line 65 and lines 70–74
Lines 11–23
* Plus any write-in amounts shown on the total line for the lines
indicated.
** The total on Form 1040EZ, line 5, combines personal exemptions
and the standard deduction. See Form 1040EZ Filers—Lines 2 and
4a, later.
Instructions for Form 1040-X (Rev. January 2020)
-11-
Income and Deductions
Line 1—Adjusted Gross Income
If you itemized your deductions, enter in column A the total from
your original Schedule A (Form 1040) if amending a 2018 or
earlier return; your original Schedule A (Form 1040 or 1040-SR)
if amending a 2019 or later return; 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 AGI limitations
have changed any deduction, attach a copy of the corrected
Schedule A to this amended return.
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.
Use the following chart to find the corresponding line.
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
4a (amended returns for years prior to 2018 only), 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).
THEN the corresponding line on Form...
IF you are
amending tax
year...
1040
is:
2019
1040-SR
is:
8b
1040A
is:
1040EZ
is:
N/A
N/A
2018
7
N/A
N/A
N/A
2016 and 2017
37
N/A
21
4
Line 4a—Exemptions (for years before 2018 only)
!
CAUTION
If amending a 2018 or later tax return, leave line 4a
blank. The exemptions are not available to individuals
after 2017.
Enter on line 4a, 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 4a (amended returns for years prior to 2018 only), later, if
the return you are amending is Form 1040EZ.
A change you make to your AGI can cause other amounts to
increase or decrease. For example, depending on the tax year,
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 premium tax credit;
• Allowable charitable contributions deduction or the taxable
amount of social security benefits;
• Total itemized deductions or deduction for exemptions (see
the instructions for line 4a, later); or
• Individual shared responsibility payment (see the instructions
for line 9, later).
Changing the number of exemptions claimed. You must
complete Part I, Exemptions and Dependents, on page 2 of
Form 1040-X 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 didn’t previously claim, or
• You are eliminating a personal exemption for you or your
spouse that you previously claimed, but weren’t entitled to claim.
If any of these situations apply to you, complete Form
1040-X, lines 24 through 30. You may have to complete other
lines as well.
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 1040-X is
more than $150,000, first see Who must use the Deduction for
Exemptions Worksheet below.
For amended 2018 or later returns, some of these tax
benefits have been suspended and some of these tax
CAUTION benefits are no longer limited by your AGI. See the
instructions for the 2018 or later form you are amending.
!
If you change your AGI, refigure the items listed above (if
applicable), and any other deduction or credit you are claiming
that has a limit based on AGI.
Correcting your wages or other employee compensation.
Attach a copy of all additional or corrected Forms W-2 you
received after you filed your original return. Also attach any
additional or corrected Forms 1099-R, Distributions From
Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc., that show federal income tax withheld.
IF you are amending your...
Changing your IRA deduction. In Part III of Form 1040-X,
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.
THEN the amount for one
exemption is...
2017 return
$4,050
2016 return
$4,050
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 4a. Be sure to use
the Deduction for Exemptions Worksheet in the instructions for
the form and year you are amending, such as the 2016
Instructions for Form 1040.
Line 2—Itemized Deductions or
Standard Deduction
If you had a net qualified disaster loss and you elect to
TIP increase your standard deduction by the amount of your
net qualified disaster loss, use Schedule A to figure your
standard deduction. Qualified disaster loss refers to losses
arising from certain disasters occurring in 2016, 2017, 2018, or
2019. For more information, see the Instructions for Form 4684
and the Instructions for Schedule A (Form 1040 or 1040-SR) if
amending a 2019 or later return; for the tax year of the return you
are amending.
-12-
Instructions for Form 1040-X (Rev. January 2020)
You must use the Deduction for
Exemptions Worksheet if—
Your filing status is:
Forms 8995 and 8995-A, for more information for figuring and
reporting your qualified business income deduction.
2018 Qualified Business Income Deduction. If amending
your 2018 return, enter on line 4b, column A, the amount from
line 9 of your 2018 Form 1040. Use the appropriate worksheet
from either the 2018 Form 1040 instructions or Pub. 535 to
refigure your qualified business income deduction. For details,
see Line 9 in the 2018 Form 1040 instructions.
And the amount
on line 1 is over:
Married filing separately
$156,900 for 2017;
or $155,650 for 2016
Married filing jointly or
Qualifying widow(er)
$313,800 for 2017;
or $311,300 for 2016
Single
$261,500 for 2017;
or $259,400 for 2016
Head of household
$287,650 for 2017;
or $285,350 for 2016
Line 5—Taxable Income
If the taxable income on the return you are amending is $0 and
you have made changes on Form 1040-X, line 1, 2, 4a, or 4b,
enter on line 5, column A, the actual taxable income instead of
$0. Enclose a negative amount in parentheses.
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 1040-X, 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.
Form 1040EZ Filers—Lines 2 and 4a (amended
returns for years prior to 2018 only)
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.)
Tax Liability
Line 6—Tax
Yes. On Form 1040-X, line 2, column A, enter the
amount from line E of the worksheet on the back
of Form 1040EZ. On Form 1040-X, line 4a,
column A, enter -0- (or, if married filing jointly, the
amount from line F of the 1040EZ worksheet).
No.
Figure the tax on your taxable income shown on line 5, column
C. Generally, you will use the method(s) 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.
Use the following chart to find the amounts to
enter on lines 2 and 4a.
IF you are
amending
your...
AND your filing
status is...
2017
return
2016
return
See the instructions for the income tax return you are
amending to find the appropriate method(s), tax table, and
worksheet, if necessary. Indicate the method(s) you used to
figure the tax entered on line 6, as shown in the chart below.
THEN enter on Form 1040-X,
line 2...
line 4a...
Single
Married filing jointly
$ 6,350
12,700
$4,050
8,100
Single
Married filing jointly
$ 6,300
12,600
$4,050
8,100
Attach the schedule or form(s), if any, that you used to figure
your revised tax. Don’t attach worksheets.
Line 4b—Qualified Business Income Deduction
(for amended 2018 or later returns only)
2019 Qualified business income deduction. If amending
your 2019 return, enter on line 4b, column A, the amount from
line 10 of your 2019 Form 1040 or 1040-SR.
To refigure your 2019 qualified business income deduction (that
is, the amount to enter on line 4, column C), use Form 8995 or
Form 8995-A as applicable. Use Form 8995, Qualified Business
Income Deduction Simplified Computation, if you are amending
Form 1040 (or Form 1040-SR) and:
• You have qualified business income (loss), qualified REIT
dividends, or qualified PTP income (loss),
• Your 2019 taxable income before the qualified business
income deduction is less than or equal to $160,700 ($160,725 if
married filing separately or $321,400 if married filing jointly), and
• You aren't a patron in a specified agricultural or horticultural
cooperative.
Tax Table
Table
Tax Computation Worksheet
TCW
Schedule D Tax Worksheet
Sch D
Schedule J (Form 1040); Schedule J (Form
1040 or 1040-SR) if amending a 2019 or later
tax return
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
Example 1. The taxable income on your original 2016 Form
1040 was $49,650 and you use the single filing status. You used
the Tax Table in the 2016 Instructions for Form 1040 to find the
tax, $8,190. You are amending your 2016 Form 1040 to add
$160 of interest income, which you add in on line 1 of Form
1040-X. There are no other changes. According to the 2016
If you don't meet these requirements, use Form 8995-A,
Qualified Business Income Deduction. See the instructions for
Instructions for Form 1040-X (Rev. January 2020)
IF you figured the corrected tax using...
THEN enter on the
dotted line on
line 6...
-13-
6
IF you are
amending
tax year...
2019
.
.
.
.
.
Form 1040 instructions for line 44 (Tax), you should use the Tax
Table to look up the tax on your corrected taxable income of
$49,810. The revised tax shown in the Tax Table is $8,228.
Below is your completed Form 1040-X, line 6.
Tax. Enter method(s) used to figure tax (see instructions):
Table
6
8,190
38
8,228
2018
6
2016 and
2017
6
8,190 538
1040-SR
are:
Schedule 3, Part I,
lines 1–6; line 13a
1040A
are:
1040EZ
is:
N/A
N/A
Schedule
3, lines
48–51;
line 12a;
Schedule
3, lines 53
and 54
N/A
N/A
N/A
48–54
N/A
31–35
N/A
Child tax credit. Whether your child will need an SSN depends
on the year of the tax return being amended. See Amended
2018 or later return: SSN requirement and Amended return for
tax year earlier than 2018 below. See Pub. 972 for more
information on the child tax credit.
Amended 2018 or later return: SSN requirement. If you
are amending your 2018 or later tax return, the child tax credit
isn’t allowed on your amended return with respect to a child who
didn't have an SSN valid for employment issued before the due
date of the return you are amending (including extensions).
Amended return for tax year earlier than 2018. The child
tax credit isn’t allowed on your amended return for tax years
earlier than 2018 with respect to a child who didn't have an SSN,
ATIN, or ITIN issued on or before the due date of your return for
the tax year being amended (including extensions). If you
applied for an ATIN or an ITIN on or before the due date of your
return (including extensions) and the IRS issues you an ATIN or
an ITIN as a result of the application, the IRS will consider your
ATIN or ITIN as issued on or before the due date of your return.
Tax. Enter method(s) used to figure tax (see instructions):
Table; APTC Repayment
1040
are:
If you made any changes to Form 1040-X, lines 1 through 6,
be sure to refigure your original credits. Attach the appropriate
forms for the credits you are adding or changing. Remember
some of the limits based on the AGI don’t apply to your amended
2018 or later return.
.
.
.
.
.
Once you have figured the 2016 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 2016 Form 1040A instructions.
Also include any excess advance premium tax credit repayment
from Form 8962.
Example 2. The taxable income on your original 2016 Form
1040 was $49,650. You used the Tax Table in the 2016
Instructions for Form 1040 to find the tax, $8,190. You are
amending your 2016 Form 1040 to add $160 of interest income
(which you add in on line 1 of Form 1040-X) and $500 of
advance premium tax repayment (APTC Repayment) (which you
add in on line 6 of Form 1040-X). There are no other changes.
According to the 2016 Form 1040 instructions for line 44 (Tax),
you should use the Tax Table to look up the tax on your
corrected taxable income of $49,810. The revised tax shown in
the Tax Table is $8,228. You must then add $500 of APTC
Repayment to figure the amount to enter on line 6, $8,728.
Below is your completed Form 1040-X, line 6.
THEN the corresponding line(s) on Form...
8,728
Any changes you made to Form 1040-X, lines 1 through
6, 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 7—Credits
See Impact of New Legislation, earlier, for credits that
TIP expired at the end of 2017 and that were extended to
If you take the child tax credit or credit for other
dependents even though you aren’t eligible and it’s
CAUTION determined that your error is due to reckless or
intentional disregard of the rules for the credit, you won’t be
allowed to take either credit or the additional child tax credit for 2
years even if you are otherwise eligible to do so. If you take the
child tax credit or credit for other dependents even though you
aren't eligible and it is later determined that you fraudulently took
either credit, you won't be allowed to take either credit or the
additional child tax credit for 10 years. You also may have to pay
penalties. See the Instructions for Form 8862, Information To
Claim Certain Credits After Disallowance, to find out if you must
file that form to claim the child tax credit or credit for other
dependents after it has been disallowed.
2018 and 2019 by recent legislation.
!
Enter your total nonrefundable credits in column A.
Nonrefundable credits are those that reduce your tax, but any
excess isn’t refunded to you. If you are amending a 2018 or later
return with a retroactive claim of the child tax credit, you must
have an SSN valid for employment issued for the child before
the due date for filing your 2018 or later return, including
extensions. If you’re amending a 2017 or earlier tax return and
you’re making retroactive claims of the child tax credit or
education tax credits, such as the American opportunity credit,
you must have an SSN or ITIN issued for the child on or before
the due date for filing the tax return, including extensions. If you
apply for an ITIN on or before the due date of your 2019 return
(including extensions) and the IRS issues you an ITIN as a result
of the application, the IRS will consider your ITIN as issued on or
before the due date of your return. Use the following chart to find
the corresponding lines.
Credit for other dependents (amended 2018 or later returns only). If you are amending a 2018 or later return and you
have a dependent who you can’t claim for the child tax credit,
you might be able to take the credit for other dependents for your
dependent on that amended return if your dependent has an
SSN, ITIN, or ATIN issued on or before the due date of the return
you are amending (including extensions). If you didn't have an
SSN or ITIN issued on or before the due date of the return you
are amending (including extensions), you can't claim the credit
-14-
Instructions for Form 1040-X (Rev. January 2020)
for other dependents on your amended return. If an ATIN or ITIN
was applied for on or before the due date of the return you are
amending (including extensions) and the IRS issued an ATIN or
ITIN as a result of the application, the IRS will consider the ATIN
or ITIN as issued on or before the due date of the return. See
Pub. 972 for more information.
IF you are
amending tax
year...
2019
If you take the child tax credit or credit for other
dependents even though you aren’t eligible and it’s
CAUTION determined that your error is due to reckless or
intentional disregard of the rules for the credit, you won’t be
allowed to take either credit or the additional child tax credit for 2
years even if you are otherwise eligible to do so. If you take the
child tax credit or credit for other dependents even though you
aren't eligible and it is later determined that you fraudulently took
either credit, you won't be allowed to take either credit or the
additional child tax credit for 10 years. You also may have to pay
penalties. See the Instructions for Form 8862, Information To
Claim Certain Credits After Disallowance, to find out if you must
file that form to claim the child tax credit or credit for other
dependents after it has been disallowed.
!
2018
N/A
N/A
61
38
11
2016 and 2017
N/A
N/A
2018
Schedule
4, lines
57–60, 62,
and 63
N/A
N/A
N/A
2016 and
2017
57–60 and
62
N/A
N/A
N/A
IF you are
amending
tax year...
THEN the corresponding line on Form...
Schedule 4,
line 61
1040EZ
is:
If you are changing your withholding or excess SS/RRTA,
attach to the front of Form 1040-X 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.
If you made any changes to Form 1040-X, lines 1 through 5, you
may need to refigure your individual shared responsibility
payment. Enter your refigured individual shared responsibility
payment in column A. Use the following chart to find the
corresponding lines. The shared responsibility payment doesn’t
apply to tax years before 2014 or after 2018, or to taxpayers
filing Form 1040NR or 1040NR-EZ. You don’t owe a shared
responsibility payment if you can be claimed as a dependent by
another taxpayer.
1040EZ
is:
15, Schedule 2, Part
II, lines 4–9
1040A
is:
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 below to find the
corresponding lines.
For amended returns for 2019 or later, you will leave
line 9 blank. You will not need to either make a shared
CAUTION responsibility payment or file Form 8965 if you don't
have minimum essential health care coverage for part or all of
that year.
1040A
is:
1040-SR
are:
Payments
Line 12—Withholding
!
1040
is:
1040
are:
If you made any changes to Form 1040-X, lines 1 through 6,
you may need to refigure other taxes that were included in the
same section on your original return.
Line 9—Health Care: Individual Responsibility (for
amended 2018 and earlier returns only)
IF you are
amending tax
year...
THEN the corresponding line(s) on Form...
1040
are:
1040-SR
are:
1040A
are:
1040EZ
is:
2019
17; Schedule 3, Part II,
line 11
N/A
N/A
2018
16;
Schedule
5,
line 72
N/A
N/A
64, 71
40
(plus any
write-in for
excess SS/
RRTA on
line 46)
7
2016 and
2017
Line 10—Other Taxes
THEN the corresponding line(s) on Form...
Enter other taxes you paid in column A. Use the following chart
to find the corresponding lines.
Line 13—Estimated Tax Payments
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.
Instructions for Form 1040-X (Rev. January 2020)
-15-
IF you are
amending
tax year...
2019
THEN the corresponding line on Form...
1040
is:
1040-SR
is:
Schedule 3, Part II,
line 8
2018
2016 and
2017
1040A
is:
1040EZ
is:
N/A
N/A
Schedule
5, line 66
N/A
N/A
N/A
65
N/A
41
N/A
IF you are
amending
tax year...
THEN the corresponding line on Form...
1040
is:
2019
1040-SR
is:
18a
1040A
is:
1040EZ
is:
N/A
N/A
2018
17a
N/A
N/A
N/A
2016 and
2017
66a
N/A
42a
8a
Earned income credit. If you didn't have an SSN on or before
the due date of your return for the tax year being amended
(including extensions), you can't claim the EIC on your amended
return. Also, if a child didn't have an SSN on or before the due
date of your return for the tax year being amended (including
extensions), you can't count that child as a qualifying child in
figuring the EIC on your amended return.
Line 14—Earned Income Credit (EIC)
You may be able to use your prior year's earned income
TIP to figure your EIC for the tax year you are amending if (a)
your prior year's earned income is more than your
earned income for the year you are amending, and (b) your main
home or the main home of your spouse if filing jointly was
located in one of the federally declared disaster zones (or the
disaster area outside of the disaster zone if you, and your
spouse if filing jointly, were displaced from the main home due to
the disaster) during any portion of that disaster's incident period
occurring in the tax year in question. If you elect to use your prior
year's earned income to figure your EIC, you must also use your
prior year's earned income to figure your additional child tax
credit. If you elect to use your prior year's earned income to
figure your additional child tax credit, you must also use your
prior year's earned income to figure your EIC. For details, see
the Pub. 596 for the year of the tax return you are amending.
Line 15—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 15 total.
IF you are
amending
tax year...
If you are amending your return to claim the EIC and you have a
qualifying child, attach Schedule EIC. Schedule EIC may be
called Schedule EIC (Form 1040A or 1040), Schedule EIC
(Form 1040), or Schedule EIC (Form 1040 or 1040-SR),
depending on the year of the tax return being amended.
!
1040-SR
are:
1040A
are:
1040EZ
is:
18b and 18c; Schedule
3, Part II, lines 9, 12, 13
N/A
N/A
2018
17b and
17c;
Schedule
5, lines
70, 73, 74
N/A
N/A
N/A
67–69,
72–73*
N/A
43–45
N/A
2016 and
2017
If you take the earned income credit even though you
aren’t eligible and it is determined that your error is due
CAUTION to reckless or intentional disregard of the rules for the
credit, you won’t be allowed to take the credit for 2 years even if
you are otherwise eligible to do so. If you take the earned
income credit even though you aren't eligible and it is later
determined that you fraudulently took the credit, you won’t be
allowed to take the credit for 10 years. You also may have to pay
penalties. See the Instructions for Form 8862, Information To
Claim Certain Credits After Disallowance, to find out if you must
file that form to claim the EIC after it has been disallowed.
1040
are:
2019
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 1040-X.
THEN the corresponding line(s) on Form...
Additional child tax credit.
You may be able to use your prior year's earned income
TIP to figure your additional child tax credit for the tax year
you are amending if (a) your prior year's earned income
is more than your earned income for the year you are amending,
and (b) your main home or the main home of your spouse if filing
jointly was located in one of the federally declared disaster
zones (or the disaster area outside of the disaster zone if you,
and your spouse if filing jointly, were displaced from the main
home due to the disaster) during any portion of that disaster's
incident period occurring in the tax year in question. If you elect
to use your prior year's earned income to figure your additional
child tax credit, you must also use your prior year's earned
income to figure your EIC. If you elect to use your prior year's
earned income to figure your EIC, you must also use your prior
year's earned income to figure your additional child tax credit.
For details, see the Instructions for Schedule 8812 (Form 1040)
for the year of the tax return you are amending.
Whether your child will need an SSN depends on the year of
the tax return being amended. See Amended 2018 or later
-16-
Instructions for Form 1040-X (Rev. January 2020)
time to file, but don’t include the convenience fee you were
charged.
• The amount you paid with your original return, regardless of
method. Also include any additional payments you made after it
was filed. However, don’t include payments of interest or
penalties, or the convenience fee you were charged.
return: SSN requirement and Amended return for tax year earlier
than 2018 below. See Pub. 972 for more information on the
additional child tax credit.
If you take the additional child tax credit even though you
aren’t eligible and it’s determined that your error is due
CAUTION to reckless or intentional disregard of the rules for the
credit, you won’t be allowed to take the child tax credit, the credit
for other dependents, or the additional child tax credit for 2 years
even if you are otherwise eligible to do so. If you take the
additional child tax credit or credit even though you aren't eligible
and it is later determined that you fraudulently took the credit,
you won’t be allowed to take the child tax credit, the credit for
other dependents, or the additional child tax credit for 10 years.
You also may have to pay penalties.
!
Example. Dillon is filing Form 1040-X to amend his 2018 tax
return. He sent a check for $1,500 with his original return,
reflecting a payment of $1,400 in taxes and a $100 estimated tax
penalty. When completing Form 1040-X, Dillon enters $1,400 on
line 16 (the check sent with the original return minus the $100
penalty).
IF you are
amending
tax year...
Amended 2018 or later return: SSN requirement. If you
are amending your 2018 or later tax return, the additional child
tax credit isn’t allowed on your amended return with respect to a
child who didn't have an SSN valid for employment issued
before the due date of the return you are amending (including
extensions).
Amended return for tax year earlier than 2018. The
additional child tax credit isn’t allowed on your amended return
for tax years earlier than 2018 with respect to a child who didn't
have an SSN, ATIN, or ITIN issued on or before the due date of
your return for the tax year being amended (including
extensions). If you applied for an ATIN or an ITIN on or before
the due date of your return (including extensions) and the IRS
issues you an ATIN or an ITIN as a result of the application, the
IRS will consider your ATIN or ITIN as issued on or before the
due date of your return.
2019
2018
2016 and
2017
1040
is:
1040-SR
is:
Schedule 3, Part II,
line 10
1040A
is:
1040EZ
is:
N/A
N/A
Schedule
5, line 71
N/A
N/A
N/A
70
N/A
46 (write-in
amount)
9 (write-in
amount)
TM
See Pay by phone, later.
Line 17—Total Payments
American opportunity credit. If you didn't have an SSN (or
ITIN) issued on or before the due date of your tax return for the
tax year being amended (including extensions), you can't claim
the American opportunity credit on your amended return. Also,
you can't claim this credit on your amended return for a student
who didn't have an SSN, ATIN, or ITIN issued on or before the
due date of your return for the tax year being amended
(including extensions). If you applied for an ATIN or an ITIN on
or before the due date of your return (including extensions) and
the IRS issues you an ATIN or an ITIN as a result of the
application, the IRS will consider your ATIN or ITIN as issued on
or before the due date of your return. The American opportunity
credit is a partially refundable credit, see Pub. 970 and the
Instructions for Form 8863 for more information.
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 45. Enter “USVI” and the amount on the
dotted line next to line 17.
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 don’t 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.
If you take the American opportunity credit even though
you aren’t eligible and it’s determined that your error is
CAUTION due to reckless or intentional disregard of the rules for
the credit, you won’t be allowed to take the credit for 2 years
even if you’re otherwise eligible to do so. If you take the
American opportunity credit even though you aren't eligible and
it is later determined that you fraudulently took the credit, you
won’t be allowed to take the credit for 10 years. You also may
have to pay penalties. See the Instructions for Form 8862,
Information To Claim Certain Credits After Disallowance, to find
out if you must file that form to claim the American opportunity
credit after it’s been disallowed.
!
Line 18—Overpayment
Enter the overpayment from your original return. Use the
following chart to find the corresponding line.
Line 16—Amount Paid With Extension
or Tax Return
On this line enter the total of the following amounts.
• Any amount paid with your request for an extension on Form
4868, Application for Automatic Extension of Time To File U.S.
Individual Income Tax Return, or Form 2350, Application for
Extension of Time To File U.S. Income Tax Return (use the
following chart to find the corresponding line). Also include any
amount paid electronically in connection with an extension of
Instructions for Form 1040-X (Rev. January 2020)
THEN the corresponding line on Form...
-17-
IF you are
amending
tax year...
Link2Gov Corporation
888-PAY-1040TM
(888-729-1040)
PAY1040.com
THEN the corresponding line on Form...
1040
is:
2019
1040-SR
is:
20
1040A
is:
1040EZ
is:
N/A
N/A
2018
19
N/A
N/A
N/A
2016 and
2017
75
N/A
47
13a
WorldPay US, Inc.
844-PAY-TAX-8TM
(844-729-8298)
PayUSAtax.com
Official Payments
888-UPAY-TAXTM
(888-872-9829)
OfficialPayments.com
If your original return was changed by the IRS and the result
was an additional overpayment of tax, also include that amount
on line 18. Don’t include interest you received on any refund.
• EFTPS. To use EFTPS, you must be enrolled either online or
have an enrollment form mailed to you. To make a payment
using EFTPS, call 800-555-4477 (English) or 800-244-4829
(Español). People who are deaf, hard of hearing, or have a
speech disability and have access to TTY/TDD equipment can
call 800-733-4829. For more information about EFTPS, go to
IRS.gov/Payments or www.EFTPS.gov.
Any additional refund you are entitled to on Form 1040-X will
be sent separately from any refund you haven’t yet received
from your original return.
Line 19—Amount Available To Pay Additional Tax
If line 18 is larger than line 17, line 19 will be negative. You will
owe additional tax. To figure the amount owed, treat the amount
on line 19 as positive and add it to the amount on line 11. Enter
the result on line 20.
Pay by mobile device To pay through your mobile device,
download the IRS2Go app.
Pay by cash. Cash is an in-person payment option for
individuals provided through retail partners with a maximum of
$1,000 per day per transaction. To make a cash payment, you
must first be registered online at www.officialpayments.com/fed,
our official payment provider. The service provider charges a fee
for this payment method.
Line 20—Amount You Owe
IRS offers several payment options. You can pay online, by
phone, mobile device, cash (maximum $1,000 per day and per
transaction), check, or money order. Go to IRS.gov/Payments
for payment options.
Pay by check or money order. Before submitting a payment
through the mail, please consider alternative methods. One of
our safe, quick, and easy electronic payment options might be
right for you. If you choose to mail a tax payment, make your
check or money order payable to “United States Treasury” for
the full amount due. Don’t send cash. Don’t attach the payment
to your return.
On your payment, put your name, current address, daytime
phone number, and SSN. If you are filing a joint Form 1040-X,
enter the SSN shown first on the return. Also, enter the tax year
and type of return you’re amending (for example, “Amended
2018 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. Don’t use dashes or lines
(for example, don’t enter “$ XXX —” or “$ XXX x/100”).
Pay online. IRS offers an electronic payment option that’s right
for you. Paying online is convenient and secure and helps make
sure we get your payments on time. To pay your taxes online or
for more information, go to IRS.gov/Payments. You can pay
using any of the following methods.
• IRS Direct Pay. For online transfers directly from your
checking or savings account at no cost to you, go to IRS.gov/
Payments.
• Pay by Card. To pay by debit or credit card, go to IRS.gov/
Payments. A convenience fee is charged by these service
providers.
• Electronic Funds Withdrawal (EFW) is an integrated
e-file/e-pay option offered when filing your federal taxes
electronically using tax return preparation software, through a
tax professional, or the IRS at IRS.gov/EFW.
• Online Payment Agreement. If you can’t pay in full by the
due date of your tax return, you can apply for an online monthly
installment agreement at IRS.gov/OPA. Once you complete the
online process, you will receive immediate notification of
whether your agreement has been approved. A user fee is
charged but may be waived or reimbursed to low-income
taxpayers meeting certain conditions.
• IRS2Go is the mobile application of the IRS; you can access
Direct Pay or Pay By Card by downloading IRS2Go.
What if you can’t pay. If you can’t pay the full amount shown
on line 20, you can ask for additional time to pay by requesting a
payment plan, including an installment agreement. A short-term
payment plan allows additional time (up to 120 days) to pay in
full. A long-term payment plan (installment agreement) allows
you to pay what you owe in monthly payments. However, even if
the IRS grants you additional time to pay, you will be charged
interest and may be charged a late payment penalty on the tax
not paid by the due date of your return (not including
extensions). You must also pay a fee to set up an installment
agreement, unless you are a low-income taxpayer meeting
certain criteria. To limit interest and penalty charges, pay as
much of the tax as possible when you file. But before requesting
a payment plan, you should consider other less costly
alternatives, such as a bank loan or credit card payment.
To ask for a payment plan, you can apply online or use Form
9465. To apply online, go to IRS.gov/PaymentPlan. For more
information, see the Instructions for Form 9465.
Pay by phone. Paying by phone is another safe and secure
method of paying electronically. Use one of the following
methods: (1) call one of the debit or credit card service
providers, or (2) use the Electronic Federal Tax Payment
System (EFTPS).
• Debit or credit card. Call one of our service providers. Each
charges a fee that varies by provider, card type, and payment
amount.
-18-
Instructions for Form 1040-X (Rev. January 2020)
!
CAUTION
following table by the number of exemptions on line 28. If
amending your 2018 or later return, leave line 29 blank.
If you elected to apply any part of an overpayment on
your original return to your next year's estimated tax, you
can’t reverse that election on your amended return.
THEN the amount for one
IF you are amending tax year... exemption is...
Notice to taxpayers presenting checks. When you provide a
check as payment, you authorize us either to use information
from your check to make a one-time electronic fund transfer from
your account or to process the payment as a check transaction.
When we use information from your check to make an electronic
fund transfer, funds may be withdrawn from your account as
soon as the same day we receive your payment, and you will not
receive your check back from your financial institution.
$4,050
If you are now claiming more than four dependents, check the
checkbox and attach a separate statement with the required
information.
Column (b). You must enter each dependent's SSN, ITIN, or
ATIN. If your dependent child was born and died in the tax year
you are amending and you don’t have a taxpayer identification
number 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 for amended returns for years before 2018 and
reduce or disallow any other tax benefits (such as the 2018 child
tax credit) based on that dependent.
If the IRS doesn’t use your overpayment to pay past due federal
or state debts, the refund amount on line 22 will be sent
separately from any refund you claimed on your original return
(see the instructions for line 18). We will figure any interest and
include it in your refund.
You will receive a check for any refund due to you. A refund
on an amended return can’t be deposited directly to your bank
account.
Line 23—Overpayment Applied to Estimated Tax
For details on how to get an SSN or correct a name or
Enter on line 23 the amount, if any, from line 21 you want applied
to your estimated tax for next year. Also, enter that tax year in
the space provided. No interest will be paid on this amount.
TIP number, see the 2019 Form 1040 and 1040-SR
instructions.
Column (d). Check the box in column (d) if your dependent is
also a qualifying child for the child tax credit or, for 2018 or later
amended returns only, the credit for other dependents. See the
Forms 1040 and 1040-SR instructions or the Form 1040A
instructions for the year you are amending to find out who is a
qualifying child or other dependent and if you must complete
Part I of Schedule 8812. If you’re amending a 2018 or 2019
return, your child won’t be a qualifying child for the child tax
credit if the child doesn’t have an SSN valid for employment by
the required due date.
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.
You can’t change your election to apply part or all of the
overpayment on line 21 to next year's estimated tax.
CAUTION
Part I—Exemptions and Dependents
For 2018 or later amended returns only, leave lines 24,
28, and 29 blank. Fill in all other applicable lines.
Children who didn’t live with you due to divorce or separation. If you are claiming a child who didn’t live with you under
the rules for children of divorced or separated parents, you must
attach certain forms or statements to Form 1040-X. For more
information, see Pub. 501 or the instructions for your return for
the tax year you are amending.
CAUTION
Line 29—Exemption Amount (for years before
2018 only)
Usually, if you are changing the number of exemptions claimed
on your return, you complete lines 1 through 30. Enter the new
exemption amount on line 29 and line 4a, column C. If the
change in the number of exemptions doesn’t result in a change
in a dollar amount, you should complete only lines 24 through
30.
Part II—Presidential Election
Campaign Fund
You can use Form 1040-X to have $3 go to the Presidential
Election Campaign Fund if you (or your spouse on a joint return)
didn’t 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 2019, this period ends on December 30, 2021. For
calendar year 2018, this period ends on December 30, 2020. A
previous designation of $3 to the fund can’t be changed.
To figure the amount to enter on line 29, you may need to use
the Deduction for Exemptions Worksheet in the instructions for
the form year you are amending. To find out if you do, see Who
must use the Deduction for Exemptions Worksheet under the
instructions for line 4a, earlier. If you don’t have to use that
worksheet, multiply the applicable dollar amount shown in the
Instructions for Form 1040-X (Rev. January 2020)
2016
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.
Line 22—Overpayment Received as Refund
!
$4,050
Line 30—Dependents
No checks of $100 million or more accepted. The IRS can’t
accept a single check (including a cashier's check) or money
order for amounts of $100,000,000 ($100 million) or more. If you
are sending $100 million or more by check or money order, you
will need to spread the payments over two or more checks/
money orders, with each check or money order made out for an
amount less than $100 million. This limit doesn’t apply to other
methods of payment (such as electronic payments). Please
consider a method of payment other than check if the amount of
the payment is over $100 million.
!
2017
-19-
Part III—Explanation of Changes
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.
The IRS needs to know why you are filing Form 1040-X. For
example, you:
• Received another Form W-2 after you filed your return;
• Forgot to claim the child tax credit or are amending a 2018 or
later return and, forgot to claim the credit for other dependents;
• Changed your filing status from qualifying widow(er) to head
of household;
• Are amending a 2017 or earlier tax return and carrying an
unused NOL to an earlier year;
• Are carrying a credit to an earlier year; or
• Are claiming a tax benefit from recently enacted legislation for
disaster relief.
IF you live in:
Florida, Louisiana, Mississippi,
Texas
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
doesn’t charge you shouldn’t sign.
Assemble any schedules and forms behind Form 1040-X in the
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. Don’t
attach a copy of your original return, correspondence, or other
items unless required to do so.
Attach to the front of Form 1040-X:
Shareholder of Undistributed Long-Term Capital Gains, that
supports changes made on this return;
• A copy of any Form W-2G, Certain Gambling Winnings, or
Form 1099-R that supports changes made on this return, but
only if tax was withheld; and
• A copy of any Form 1042-S, Foreign Person's U.S. Source
Income Subject to Withholding; Form SSA-1042S, Social
Security Benefit Statement (Nonresident Aliens); Form
RRB-1042S, Payments by the Railroad Retirement Board
(Nonresident Aliens); or Form 8288-A, Statement of Withholding
on Dispositions by Foreign Persons of U.S. Real Property
Interests, that supports changes made on this return.
!
CAUTION
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Private delivery services can’t deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail any
item to an IRS P.O. box address.
Paperwork Reduction Act Notice
Where To File
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.
If you are amending your return because of any of the situations
listed next, use the corresponding address.
With Form 1040NR or
1040NR-EZ (or, with Form
1040-NR or 1040-NR-EZ, for
amended 2019 and later
returns)
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
Private delivery services. Taxpayers can use certain private
delivery services (PDS) designated by the IRS to meet the
“timely mailing as timely filing” rule for tax returns. Go to
IRS.gov/PDS for the current list of designated services.
The PDS can tell you how to get written proof of the mailing
date.
For the IRS mailing address to use if you’re using PDS, go to
IRS.gov/PDSstreetAddresses.
If you owe tax and you don’t want to pay electronically,
enclose (don’t attach) your check or money order in the
envelope with your amended return. See the instructions for
line 20, earlier.
In response to a notice you
received from the IRS
Arizona, Colorado, Idaho, Kansas,
Montana, Nebraska, Nevada, New
Mexico, North Dakota, Oregon,
South Dakota, Utah, Wyoming
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or
the Northern Mariana Islands, see Pub. 570.
Attach to the back of Form 1040-X any Form 8805, Foreign
Partner's Information Statement of Section 1446 Withholding
Tax, that supports changes made on this return.
IF you are filing
Form 1040-X:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422
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
• A copy of any Form W-2, Form W-2c, or Form 2439, Notice to
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Alaska, Arkansas, California,
Hawaii, Illinois, Indiana, Iowa,
Michigan, Minnesota, Ohio,
Oklahoma, Washington, Wisconsin
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
Assembling Your Return
THEN mail Form 1040-X
and attachments to:
THEN mail Form 1040-X
and attachments to:
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.
The address shown
in the notice
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
We welcome comments on forms. If you have comments
concerning the accuracy of these time estimates or suggestions
-20-
Instructions for Form 1040-X (Rev. January 2020)
for making this form simpler, we would be happy to hear from
you. You can send us comments from IRS.gov/
FormsComments. 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.
Don’t send the form to this office.
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.
Estimates of Taxpayer 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,
earlier.
The table below shows burden estimates as of October 2019 for
taxpayers filing a 2019 Form 1040-X 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 1040-X is 9 hours, with
an average cost of $180 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.
Instructions for Form 1040-X (Rev. January 2020)
Estimates of Taxpayer Burden
All 1040-X
Taxpayers
-21-
Average Time Burden
(Hours)
9
Average Cost
(Dollars)
$180
| File Type | application/pdf |
| File Title | Instructions for Form 1040-X (Rev. January 2020) |
| Subject | Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return |
| Author | W:CAR:MP:FP |
| File Modified | 2020-03-10 |
| File Created | 2020-03-09 |