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Instructions for Form 1040-X

Department of the Treasury
Internal Revenue Service

(Rev. January 2023)

Amended U.S. Individual Income Tax Return
(Use With the July 2021 Revision of Form 1040-X)

DRAFT AS OF
November 9, 2022

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

Future Developments . . . . . . . . . . . . . . . . . . . .
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General Instructions . . . . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . . . . .
Which Revision To Use . . . . . . . . . . . . . . . .
Interest and Penalties . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . .
Special Situations . . . . . . . . . . . . . . . . . . . .
Tracking Your Amended Return . . . . . . . . . .
Specific 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—Reserved for future use . . . . . .
Line 4b—Qualified Business Income
Deduction . . . . . . . . . . . . . . . . . . . .
Line 5—Taxable Income . . . . . . . . . . . .
Tax Liability . . . . . . . . . . . . . . . . . . . . . . . .
Line 6—Tax . . . . . . . . . . . . . . . . . . . . .
Line 7—Nonrefundable Credits . . . . . . .
Line 9—Reserved for future use . . . . . . .
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 . . . . . . . . . . . . . . . . . . . . . .
Nov 9, 2022

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Line 23—Overpayment Applied to
Estimated Tax . . . . . . . . . . . . . .
Part I—Dependents . . . . . . . . . . . . . . . . . .
Part II—Presidential Election Campaign Fund
Part III—Explanation of Changes . . . . . . . . .
Sign Your Return . . . . . . . . . . . . . . . . . . . .
Paid Preparer . . . . . . . . . . . . . . . . . . . . . . .
Assembling Your Return . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . .
Paperwork Reduction Act Notice . . . . . . . . .

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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
Amending Form 1040-NR. When electronically filing Form
1040-X to amend a Form 1040-NR, complete Form 1040-X in its
entirety. For details on amending Form 1040-NR by paper filing
Form 1040-X, see Resident and nonresident aliens, later.

Reminders
Continuous-use form and instructions. Form 1040-X and its
instructions were converted from an annual revision to
continuous use in tax year 2021. The form and instructions will
each be updated as required. For the most recent version, go to
IRS.gov/Form1040X. Section discussions and charts that were
updated annually have been removed, or replaced with
references to relevant forms, schedules, instructions, and
publications. See the forms, schedules, instructions, and
publications for the year of the tax return you are amending for
guidance on specific topics.
Electronic filing available for Form 1040-X. You can file
Form 1040-X electronically with tax filing software to amend
2019 or later Forms 1040 and 1040-SR, and 2021 or later Forms
1040-NR. See IRS.gov/Filing/Amended-Return-FrequentlyAsked-Questions for more information.
Extended time to file a claim for refund or credit. Under
certain circumstances, you may have additional time to file an
amended return to claim a refund or credit. For details, see
Federally declared disasters and Combat zones and
contingency operations, later.

General Instructions
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 are
the entries you would have made on your original return had it
been done correctly.

.... 8
Cat. No. 11362H

Don’t file Form 1040-X if you are requesting only 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.

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.

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, 2021
Form 1040), including supporting forms, schedules, and any
worksheets you completed;
• Additional supporting forms, schedules, and any worksheets
for the return you are amending that you will need to complete to
show your changes;
• If applicable, a new Form 1040, 1040-SR, or 1040-NR for the
return you are amending (see Resident and nonresident aliens
below);
• 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. To
obtain the instructions for a prior year return, go to IRS.gov/
Forms and click on the link for prior year instructions under
“Other Options.” You can also order paper copies of the
instructions for your return at IRS.gov/OrderForms or by calling
800-829-3676.

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.

DRAFT AS OF
November 9, 2022
Which Revision To Use

Use the July 2021 revision of Form 1040-X to amend 2019 and
later tax returns, until a later revision is issued. Use these
instructions with the July 2021 revision of Form 1040-X.
If you are amending a 2018 or earlier tax return, use the
January 2020 revision of this form and instructions. All revisions
are available at IRS.gov/Form1040X.

Interest and Penalties

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

Purpose of Form

Use Form 1040-X to do the following.
• Correct Form 1040, 1040-SR, or 1040-NR.
• 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.

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.

File a separate Form 1040-X for each year you are amending.
If you are changing your federal return, you may also need to
change your state return.

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.

Resident and nonresident aliens. Use Form 1040-X to
amend Form 1040-NR. Also use Form 1040-X if you should
have filed Form 1040 instead of Form 1040-NR, or vice versa.
If you are filing Form 1040-X by paper to amend Form
1040-NR, 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,
1040-NR, 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.

!

CAUTION

entirety.

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
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.

The above instructions apply to paper filing only. If you
are electronically filing Form 1040-X to amend Form
1040-NR, you must complete the Form 1040-X in its

When To File

File Form 1040-X only after you have filed your original return.
You may amend your original return by filing Form 1040-X more
than once, as long as each Form 1040-X is filed timely.
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,

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.

!

-2-

Instructions for Form 1040-X (Rev. January 2023)

carryback. See section 172 for information. See Pub. 225,
Farmer’s Tax Guide, for information on farming losses.

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 on July 1, your return is
considered filed on July 1. The time limit for filing a claim for
credit or refund on a 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.

Reducing a casualty loss deduction after receiving disaster-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.

Special Situations

DRAFT AS OF
November 9, 2022
!

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.

!

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.
Only the special procedures are given here. Unless
otherwise stated, you must still complete all appropriate
CAUTION lines on Form 1040-X, as discussed under Line
Instructions, later.

Federally declared disasters. If you were affected by a
federally declared disaster, you may have additional time to file a
claim for credit or refund on your amended return. See Pub. 556
and IRS.gov/Businesses/Small-Businesses-Self-Employed/
Disaster-Assistance-and-Emergency-Relief-for-Individuals-andBusinesses for details.

!

Additional Medicare Tax. 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
Statement, or Form W-2c, Corrected Wage and Tax Statement.
For more information, see the Instructions for Form 8959.

Combat zones and contingency operations. The due date
for claiming a credit or refund on 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 Pub. 3, Armed Forces' Tax
Guide.

Qualified Opportunity Investment. Attach to the back of Form
1040-X any Form 8997, Initial and Annual Statement of
Opportunity Fund (QOF) Investments, that supports changes
made on this return if qualified investments were held during the
year.

Bad debt or worthless security. A Form 1040-X to claim a
credit or refund based on a bad debt or worthless security must
generally 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.

Carryback claim—net operating loss (NOL). Write or type
“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.
Generally, 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.

Foreign tax credit or deduction. A Form 1040-X to claim or
change a foreign tax credit or deduction for foreign taxes must
generally 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.

Carryback claim—credits and other losses. Write or type
“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.
Write or type “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).
• Forms or schedules for items refigured in the carryback year,
such as Form 6251, Alternative Minimum Tax—Individuals;
Form 3800; Schedule A (Form 1040); Schedule A (Form
1040-NR); or Form 8962, Premium Tax Credit.

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
losses 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
must generally 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. If you choose to file an amended
return to claim a refund based on a net operating loss, you must
file an amended return for the tax year to which you are carrying
back a net operating loss. Write or type “Carryback Claim” at the
top of page 1 of Form 1040-X if you are claiming a loss or credit
Instructions for Form 1040-X (Rev. January 2023)

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

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
-3-

Tracking Your Amended Return

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.

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.

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.

DRAFT AS OF
November 9, 2022
Specific Instructions

Deceased taxpayer. If filing Form 1040-X for a deceased
taxpayer, write or type “Deceased,” the deceased taxpayer's
name, and the date of death across the top of Form 1040-X,
page 1.
If you originally filed a joint return and you are filing Form
1040-X to claim a refund with respect to that joint return as a
surviving spouse, sign the return and enter “Filing as surviving
spouse” in the area where you sign the return. If someone else is
the personal representative, they 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.

Line Instructions

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, 1040-NR, 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,
Transmittal of Corrected Wage and Tax Statements, with the
Social Security Administration. For more information, see Pub.
926, for the appropriate year.

P.O. box. Enter your box number only if your post office doesn’t
deliver mail to your home.

Calendar or Fiscal Year

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

Name, Current Address, and
Social Security Number (SSN)

If you and your spouse are amending a joint return, list your
names and SSNs in the same order as shown on the original
return. If you are changing from a 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.

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.

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.

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, Dependents, Standard Deduction, and Filing Information. 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 a 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
innocent spouse relief. For details about innocent spouse relief,
see Form 8857, Request for Innocent Spouse Relief, or Pub.
971, Innocent Spouse Relief.

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
credit against your tax. For the latest information, go to IRS.gov/
Individuals/Wrongful-Incarceration-Faqs.

-4-

Instructions for Form 1040-X (Rev. January 2023)

be used for so many purposes, it is sometimes difficult to know
which part(s) of the form to fill out. Unless specific instructions or
rules such as those under Resident and nonresident aliens,
earlier, apply, follow the rules below when completing your Form
1040-X.
• Always complete the top of page 1 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, Presidential Election Campaign Fund, if
applicable.
• Complete Part III, Explanation of Changes.
• Sign and date the form.

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. 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.

!

Generally, married people can’t file as head of
household. But for an exception, see Pub. 501.

DRAFT AS OF
November 9, 2022

CAUTION

Changing to married filing separately or qualifying surviving spouse 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 anywhere else on the form. 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

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.

In general, you can’t change your filing status from a
joint return to separate returns after the due date of the
original return.

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 2020 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.

Lines 1 Through 30—Which Lines To Complete

References to lines in this section are to lines on your income tax
return and to Schedules 1 through 3 (Form 1040) for the year of
the return being amended. Before looking at the instructions for
specific lines, the following information may point you in the right
direction for completing Form 1040-X.

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.

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.

Note. Show any negative numbers (losses or decreases) in
columns A, B, or C in parentheses.

You are only changing information. If you aren’t changing
any dollar amounts you originally reported, but are changing
information and the rules in Resident and nonresident aliens,
earlier, don’t apply, do the following in respect of your Form
1040-X.
• Enter the calendar year or fiscal year you are amending.
• Complete name, current address, and SSN (or ITIN, if
applicable).
• Complete Part I, Dependents, on page 2, if you are changing
your dependent.
• Check a box in Part II, Presidential Election Campaign Fund, if
applicable.
• Complete Part III, Explanation of Changes.

Example. You originally reported $21,000 as your adjusted
gross income on your 2021 Form 1040. You received another
Form W-2 for $500 after you filed your return. Line 1 of Form
1040-X should be completed as follows.

Line 1

Col. B

Col. C

21,000

500

21,500

You would also report any additional federal income tax
withheld on line 12 in column B.

You are changing from a 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.
You are changing amounts on your original return or as
previously adjusted by the IRS. Because Form 1040-X can
Instructions for Form 1040-X (Rev. January 2023)

Col. A

-5-

Line 2—Itemized Deductions or
Standard Deduction

See the tax return for the year you are amending to find the
corresponding lines on your original return.
IF you are changing only...

THEN complete Form 1040-X...

Filing Status

Lines 1–23

Income

Lines 1–23

Adjustments to income

Lines 1–23

Itemized or standard deductions

Lines 1–23

Qualified business income
deduction

Lines 4b–23

Tax before credits

Lines 5–23

Nonrefundable credits

Lines 6–23

Other taxes

Lines 6–23

Payments and refundable credits

Lines 11–23

Itemized deductions. If you itemized your deductions, enter in
column A the total from your original Schedule A or your
deduction as previously adjusted by the IRS. If you are now
itemizing your deductions instead of using the standard
deduction, or you 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.

DRAFT AS OF
November 9, 2022

Standard deduction. If you are using the standard deduction,
enter the amount for your filing status for the year you are
amending. Remember that the standard deduction for all years
can be increased for the age and/or blindness of the taxpayer(s).
Charitable deduction. If you are taking the standard
deduction, you may be able to claim a charitable deduction for
certain cash contributions. Include on line 2 with your standard
deduction amount your charitable deduction, if any, for cash
contributions that you are allowed to take with your standard
deduction. Information on this charitable deduction will be in the
tax return instructions for the year of the return you are amending
if the deduction is available for that year.
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. For more information, see the
Instructions for Form 4684 and the Instructions for Schedule A
filed with your original return for the tax year of the return you are
amending.

Income and Deductions
Line 1—Adjusted Gross Income
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.

Line 4a—Reserved for future use
This line is reserved for future use. Do not enter an amount on
this line.

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:
• 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; or
• Total itemized deductions.
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.

Line 4b—Qualified Business Income Deduction
See the instructions for the year of the form you are amending.
Also see the instructions for Forms 8995 and 8995-A for more
information for figuring and reporting your qualified business
income deduction.

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, or 4b, enter
on line 5, column A, the actual taxable income instead of $0.
Enclose a negative amount in parentheses.

Complete and attach any applicable forms and schedules to
support the amounts you refigured.
Correcting your wages or other employee compensation.
Attach a copy of all additional or corrected Forms W-2, Wage
and Tax Statement, 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.

Example. You showed $0 taxable income on your original
return, even though you actually had a loss of $1,000. You later
discovered you had additional income of $2,000. Your Form
1040-X, line 5, would show ($1,000) in column A, $2,000 in
column B, and $1,000 in column C. If you failed to take into
account the loss you actually had on your original return, you
would report $2,000 in column C and possibly overstate your tax
liability.

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.

Tax Liability
Line 6—Tax

!

Include on line 6 the amount you reported on Schedule 2
(Form 1040), line 3, for the year you are amending.

CAUTION

-6-

Instructions for Form 1040-X (Rev. January 2023)

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.

Line 10—Other Taxes
Enter in column A the amount you reported on the line for total
other taxes from Schedule 2 (Form 1040) for the year you are
amending.
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.

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.

DRAFT AS OF
November 9, 2022
Payments
Line 12—Withholding

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

IF you figured the corrected tax using...

THEN enter on the
dotted line on
line 6...

Tax Table

Table

Tax Computation Worksheet

TCW

Schedule D Tax Worksheet

Sch D

Schedule J (Form 1040)

Sch J

Qualified Dividends and Capital Gain
Tax Worksheet

QDCGTW

Foreign Earned Income Tax Worksheet

FEITW

Form 8615, Tax for Certain Children Who
Have Unearned Income

F8615

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).
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.

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.

Line 14—Earned Income Credit (EIC)

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.

!

Enter the amount you reported on the line for the earned income
credit on Form 1040 or 1040-SR for the year you are amending
in column A. If you are amending your return to claim the EIC
and you have a qualifying child, attach Schedule EIC (Form
1040). If you changed the amount on line 1 or line 5, the amount
of any EIC you claimed on your original return may change. For
more information regarding the earned income credit, see Pub.
596 for the year you are amending.

Line 7—Nonrefundable Credits
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 your EIC based on a nontaxable combat
pay election, enter “nontaxable combat pay” and the amount in
Part III of Form 1040-X.

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.

SSN required. 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.

Credit for qualifying children and other dependents. If you
are amending a 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 the return you are
amending, including extensions. If you amending a return with a
retroactive claim of the credit for other dependents, the
dependent you claim must have been issued an SSN, ITIN, or
ATIN on or before the due date for filing the return you are
amending, including extensions. Your child tax credit may be
refundable. For additional information, see Schedule 8812 (Form
1040) and its instructions for the year of the tax return you are
amending. If amending a 2019 or 2020 return, also see Pub. 972
for 2019 or 2020, respectively.

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. Enter, in column A, the total of
the refundable credits from Schedule 8812 (Form 1040), Form
8863, the recovery rebate (as applicable), and Schedule 3 (Form
1040) for the year you are amending. Check as applicable the
boxes for Schedule 8812 (Form 1040), and Forms 2439, 4136,
8885, 8863, and 8962.

Line 9—Reserved for future use
This line is reserved for future use. Do not enter an amount on
this line.
Instructions for Form 1040-X (Rev. January 2023)

If you are amending your return to claim or change a
refundable credit, attach the appropriate schedule(s) or form(s).
In addition, in the blank area after “other (specify),” list all of your
-7-

refundable credits for which there is not a checkbox. Include the
form number for the credit if there is one.

Line 19—Amount Available To Pay Additional Tax

SSN required. If you are amending a return with a retroactive
claim of the refundable child tax credit or the additional child tax
credit, you must have an SSN valid for employment issued for
the child before the due date for filing the return, including
extensions. For additional information, see Schedule 8812
(Form 1040) and its instructions for the year of the tax return you
are amending. If amending a 2019 or 2020 return, also see Pub.
972 for 2019 or 2020, respectively.

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 subtract it from the amount on line 11.
Enter the result on line 20.

Line 20—Amount You Owe

DRAFT AS OF
November 9, 2022
See the “Amount you owe” section in your income tax return
instructions or go to IRS.gov/Payments for payment options.

Line 16—Amount Paid With Extension
or Tax Return

!

CAUTION

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. Also include
any amount paid electronically in connection with an extension
of 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.

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.

Line 22—Overpayment Received as Refund

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.

Example. You are filing Form 1040-X to amend your 2021
tax return. You sent a check for $1,500 with your original return,
reflecting a payment of $1,400 in taxes and a $100 estimated tax
penalty. When completing Form 1040-X, enter $1,400 on line 16
(the check sent with the original return minus the $100 penalty).

Line 23—Overpayment Applied to Estimated Tax
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.

Line 17—Total Payments
Include any amounts from Form 8689, Allocation of Individual
Income Tax to the U.S. Virgin Islands, that are being included in
the total payments line on your Form 1040 or 1040-SR. For
additional information, see Form 8689 for the year of the tax
return you are amending.

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.

!

Refund or Amount You Owe

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—Dependents

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.

Lines 24, 28, and 29—Reserved for future use

These lines are reserved for future use. Do not enter an amount
on these lines.

Line 30—Dependents

List all dependents claimed on this amended return. This
includes:
• Dependents claimed on your original return who are still being
claimed on this return, and
• Dependents not claimed on your original return who are being
added to this return.
See Dependents in the instructions for the tax return for the
year you are amending, for more information.

Line 18—Overpayment

Part II—Presidential Election
Campaign Fund

Enter the overpayment from your original return. If your original
return was changed by the IRS and the result was an additional
overpayment of tax, also include that amount on line 18. Don’t
include interest you received on any refund. 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.

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. A
previous designation of $3 to the fund can’t be changed.
-8-

Instructions for Form 1040-X (Rev. January 2023)

Part III—Explanation of Changes

IF you are filing
Form 1040-X:

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 the credit for other
dependents,
• Changed your filing status from qualifying surviving spouse to
head of household,
• Are carrying a credit to an earlier year, or
• Are claiming a tax benefit from recently enacted legislation for
disaster relief.

In response to a notice you
received from the IRS
With Form 1040-NR or
1040-NR-EZ

THEN mail Form 1040-X
and attachments to:
The address shown
in the notice
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

DRAFT AS OF
November 9, 2022

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

Sign Your Return

Form 1040-X isn't considered a valid return unless you sign it in
accordance with the requirements in these instructions. If you
are filing an amended joint return, your spouse must also sign. If
your spouse can't sign the return, see Pub. 501. Be sure to date
your return and enter your occupation(s). If you have someone
prepare your amended return, you are still responsible for the
correctness of the amended return. If your amended return is
signed by a representative for you, you must have a power of
attorney attached that specifically authorizes the representative
to sign your amended return. To do this, you can use Form 2848.
If you are filing an amended joint return as a surviving spouse,
see Death of a Taxpayer in the instructions for your original tax
return.

IF you live in:

Alabama, Arizona, Arkansas,
Colorado, Florida, Georgia,
Louisiana, Mississippi, Nevada,
New Mexico, Oklahoma, or Texas

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

Alaska, California, Hawaii, Idaho,
Michigan, Montana, North Dakota,
Ohio, Oregon, South Dakota,
Utah, Washington, or Wyoming

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052

Connecticut, Delaware, District of
Columbia, Illinois, Indiana, Iowa,
Kansas, Kentucky, Maine,
Maryland, Massachusetts,
Minnesota, Missouri, Nebraska,
New Hampshire, New Jersey,
New York, North Carolina,
Pennsylvania, Rhode Island,
South Carolina, Tennessee,
Vermont, Virginia, West Virginia,
or Wisconsin

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.

Assembling Your Return

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

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.

THEN mail Form 1040-X
and attachments to:

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

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

*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 front of Form 1040-X:

• A copy of any Form W-2, Form W-2c, or Form 2439, Notice to

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.

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

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.

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal
Revenue laws of the United States. You are required to give us
the information. We need it to ensure that you are complying
with these laws and to allow us to figure and collect the right
amount of tax.

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 Line 20, earlier.

Where To File

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

If you are amending your return because of any of the situations
listed next, use the corresponding address.
Instructions for Form 1040-X (Rev. January 2023)

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.

-9-

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.

with an average cost of $190 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.

We welcome comments on forms. If you have comments
concerning the accuracy of these time estimates or suggestions
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 your Form 1040-X 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.

DRAFT AS OF
November 9, 2022
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.

Estimates of Taxpayer Burden

The table below shows burden estimates as of November 2021
for taxpayers filing a Form 1040-X tax return.

Estimates of Taxpayer Burden

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 10 hours,

All 1040-X
Taxpayers

-10-

Average Time Burden
(Hours)
10

Average Cost
(Dollars)
$190

Instructions for Form 1040-X (Rev. January 2023)