1040-X Amended U.S. Individual Income Tax Return

Form

Version A, Cycle 4

1040-X

(Rev. January 2023)

Department of the Treasury—Internal Revenue Service

Amended U.S. Individual Income Tax Return

OMB No. 1545-0074

Use this revision to amend 2019 or later tax returns.
Go to www.irs.gov/Form1040X for instructions and the latest information.

This return is for calendar year (enter year)

or fiscal year (enter month and year ended)

Your first name and middle initial

Last name

Your social security number

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

Last name

Spouse’s social security number

Current home address (number and street). If you have a P.O. box, see instructions.

Apt. no.

Your phone number

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.
Foreign country name

Foreign province/state/county

Foreign postal code

Amended return filing status. You must check one box even if you are not changing your filing status. Caution: In general, you can’t
change your filing status from married filing jointly to married filing separately after the return due date.
Single
Married filing jointly
Married filing separately (MFS)
Head of household (HOH)
Qualifying widow(er) (QW)
If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying
person is a child but not your dependent:
A. Original amount B. Net change—
reported or as
amount of increase
previously adjusted
or (decrease)—
(see instructions)
explain in Part IV

Enter on lines 1 through 23, columns A through C, the amounts for the
return year entered above. Use Part IV on page 2 to explain any changes.

C. Correct
amount

Income and Deductions
1

INTERNAL USE ONLY
DRAFT AS OF
May 31, 2022

Adjusted gross income. If a net operating loss (NOL) carryback is included,
check here . . . . . . . . . . . . . . . . . . .
2
Itemized deductions or standard deduction
. . . . . . . . .
3
Subtract line 2 from line 1 . . . . . . . . . . . . . . .
4a Reserved for future use . . . . . . . . . . . . . . . .
b Qualified business income deduction . . . . . . . . . . . .
5
Taxable income. Subtract line 4b from line 3. If the result in column C is
zero or less, enter -0- in column C . . . . . . . . . . . . .

1
2
3
4a
4b
5

Tax Liability
6

Tax. Enter method(s) used to figure tax (see instructions):

6

7
8
9
10
11

Nonrefundable credits. If a general business credit carryback is included,
check here . . . . . . . . . . . . . . . . . . .
Subtract line 7 from line 6. If the result is zero or less, enter -0- . . .
Reserved for future use . . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . . . . .
Total tax. Add lines 8 and 10 . . . . . . . . . . . . . .

7
8
9
10
11

Payments
12
13
14
15
16
17

Federal income tax withheld and excess social security and tier 1 RRTA
tax withheld. (If changing, see instructions.) . . . . . . . . .
12
Estimated tax payments, including amount applied from prior year’s return 13
Earned income credit (EIC) . . . . . . . . . . . . . . .
14
Refundable credits from:
Schedule 8812 Form(s)
2439
4136
8863
8885
8962 or
other (specify):
15
Total amount paid with request for extension of time to file, tax paid with original return, and additional
tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . .
Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . .

16
17

Refund or Amount You Owe
18
19
20
21
22
23

Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . .
Subtract line 18 from line 17. (If less than zero, see instructions.)
. . . . . . . . . . . . .
Amount you owe. If line 11, column C, is more than line 19, enter the difference . . . . . . . .
If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return
Amount of line 21 you want refunded to you. For Direct Deposit, complete Part III on page 2 . . . .
Amount of line 21 you want applied to your (enter year):
estimated tax 23

18
19
20
21
22

Complete and sign this form on page 2.
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11360L

Form 1040-X (Rev. 1-2023)

Version A, Cycle 4
Page 2

Form 1040-X (Rev. 1-2023)

Part I

Dependents

Complete this part to change any information relating to your dependents.
This would include a change in the number of dependents.
Enter the information for the return year entered at the top of page 1.

A. Original number
B. Net change—
of dependents
amount of increase
reported or as
or (decrease)
previously adjusted

Reserved for future use . . . . . . . . . . . . . . . .
24
Your dependent children who lived with you . . . . . . . . .
25
Your dependent children who didn’t live with you due to divorce or
separation . . . . . . . . . . . . . . . . . . . .
26
27
Other dependents . . . . . . . . . . . . . . . . . .
27
28
Reserved for future use . . . . . . . . . . . . . . . .
28
29
Reserved for future use . . . . . . . . . . . . . . . .
29
30
List ALL dependents (children and others) claimed on this amended return.
Dependents (see instructions):

C. Correct
number

24
25
26

If more
than four
dependents,
see
instructions
and check
here

Part II

(a) First name

Last name

(b) Social security
number

(c) Relationship

to you

(d) ✓ if qualifies for (see instructions):
Child tax credit

Credit for other
dependents

Presidential Election Campaign Fund (for the return year entered at the top of page 1)

Checking below won’t increase your tax or reduce your refund.
Check here if you didn’t previously want $3 to go to the fund, but now do.
Check here if this is a joint return and your spouse did not previously want $3 to go to the fund, but now does.

INTERNAL USE ONLY
DRAFT AS OF
May 31, 2022

Part III
31
33

Direct Deposit

32 Type:

Routing number
Account number

Checking

Savings

Part IV

Explanation of Changes. In the space provided below, tell us why you are filing Form 1040-X.
Attach any supporting documents and new or changed forms and schedules.

Under penalties of perjury, I declare that I have filed an original return, and that I have examined this amended return, including accompanying schedules
and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information about which the preparer has any knowledge.

Sign
Here

Paid
Preparer
Use Only

Your signature

Date

Your occupation

If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)

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

Date

Spouse’s occupation

If the IRS sent your spouse an
Identity Protection PIN, enter it here
(see inst.)

Phone no.

Email address

Print/Type preparer’s name

Preparer’s signature

Date

Check
if PTIN
self-employed

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

For forms and publications, visit www.irs.gov/Forms.

Form 1040-X (Rev. 1-2023)