What is Form 1040-X?
The Amended U.S. Individual Income Tax Return, or Form 1040-X, is a legal document that you need to fill out in order for it to act as your valid claim for a refund. Form 1040-X is used for when additional deductions or credits are needed on the amount of tax you are supposed to be paying for the year or when there has been a mistake that reduces that tax amount you are due to pay that needs to be corrected.
Purpose of Form 1040-X?
Aside from acting as your formal document for refund, filing for Form 1040-X also enables you to do the following:
- Make corrections or omit errors on forms 1040, 1040-A, 1040-EZ, 1040-NR, or 1040-NR EZ.
- Gives you the opportunity to make elections.
- Adjust/revise the tax amounts initially made by the IRS.
- Have your unused or lost credit refunded.
Who should file for Form 1040-X?
People who have accomplished and submitted forms 1040, 1040-SR, 1040A, 1040EZ, 1040-NR, or 1040-NR-EZ that need to have the tax amount stated on the documents corrected should file for Form 1040-X. People whose tax amounts were adjusted by the IRS that are due for payment but need to be revised should also file for Form 1040-X.
Where should you file and submit Form 1040-X?
You may now fill out and file Form 1040-X electronically.
You may download a copy of Form 1040-X above or fill it out electronically using our PDF Editing Software.
When should you file and submit Form 1040-X?
It should be noted that you should file and submit Form 1040-X only if and after you have filed your original return.
If you are filing for Form 1040-X to get a refund on your credit, it is instructed by the IRS that you file for the document within three (3 years) following the date of your original return or within two (2) years following the date you paid the tax.
It should also be noted that the deadline of submitting Form 1040-X can be suspended for individuals who are incapable, physically or mentally, of handling their finances.
How do I fill out Form 1040-X?
First and foremost, you will need the following documents and information when filling out Form 1040-X. Be sure to have the following available to you for ease and accuracy of accomplishing Form 1040-X:
- Form 1040-X;
- A copy of the document that contains the tax amount return you are amending, it is recommended that you have access to supporting forms, schedules, and any worksheets that may help provide proof to your claim
- Any notices from the IRS on any adjustments to that return
- Instructions for the return you are amending
It should also be noted that, when you submit Form 1040-X to the IRS for a tax year, it will become your new tax return for that year. Any changes mentioned and reported in Form 1040-X - since this form purports to amend any lost credits or adjust taxes - will be added and included to your original return.
With accurate and honest statements, report and indicate the following information being asked legibly in black color.
- Year you are amending
Select the box with the calendar years or write down the fiscal year you are trying to amend.
- Your full name
Indicate first your first and middle name, followed by your last name.
- Your Social Security Number (SSN)
- Your spouse’s name (if joining return)
- Your spouse’s SSN (if joining return)
- Your current full address
Please include the number, street, apartment number, city, town or post office, and ZIP code.
- Foreign address
Please fill out the appropriate fields for foreign address if you have a foreign address. Include the country name, the province/state/county, and the foreign postal code.
To accomplish the amended return filing status, start by checking 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. If you checked the box for married filing separately, enter your spouse’s name in the space provided below the filing status boxes.
Next is the Income and Deductions portion.
To complete this, start by reporting your adjusted gross income.
- Your Adjusted Gross Income, or AGI for short, refers to your total income with necessary deductions or adjustments. You will report any change to your total income or adjustments on the return you are amending on the line provided.
- Provide your itemized deductions or standard deduction.
- Subtract line 2 from line 1.
- a. Indicate exemptions that were amended 2017 or earlier returns only.
If changing, complete Part 1 on Page 2 and enter the amount from line 29.
b. Report qualified business income deduction (amended 2018 or later returns only).
- State taxable income.
To do this, subtract line 4a from 4b from line 3. If the result is zero (0) or less, enter 0.
Next is the Tax Liability portion. Provide the following information:
- Subtract line 7 from line 6.
If the result is zero (0) or less, enter 0.
- Health Care: individual responsibility (amended 2018 or earlier returns only).
- Other Taxes
- Total tax
Add lines 8, 9, and 10 to get the total tax.
Next is the Payments portion. Provide the following information:
- Federal income tax withheld and excess social security and tier RRTA tax withheld.
- Estimated tax payments, including amount applied from prior year’s return.
- Earned income credit (EIC).
- Refundable credits from:
Select the box that applies to you, or specify if it is not in the options.
- Total amount paid with request for extension of the 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.
Next is the Refund or Amount You Owe portion. Provide the following information:
- Overpayment, if any.
- Subtract line 18 from line 17.
- Amount you owe.
- If line 11, column C, is less than line 19, enter the difference.
This is the amount overpaid in this return.
- Amount of line 21 you want refunded to you.
- Amount of line 21 you want applied to a specific tax year’s estimated tax.
Part 1 of Form 1040-X is Exemptions and Dependents.
Complete this part if any information relating to exemptions (to dependents if amending your 2018 or later return) has changed from what you reported on the return you are amending. This would include a change in the number of exemptions (of dependents if amending your 2018 or later return).
It should also be noted that, for amended 2018 or later returns, lines 24, 28, and 29 should be left blank.
Provide the following information of these individuals regarding original number of exemptions/amount reported or as previously adjusted:
- Yourself and your spouse.
- Your dependent children who lived with you
- Your dependent children who didn’t live with you due to divorce or separation
- Other dependents
- Total number of exemptions
Add lines 24 through 27.
- Multiply the number of exemptions claimed on line 28 by the exemption amount shown in the instructions for line 29 for the year you are amending.
Enter the result here and on line 4a on page 1 of this form. If amending your 2018 or later return, leave line blank.
- List ALL dependents claimed on this amended return.
Part 2 of Form 1040-X is the Presidential Election Campaign Fund.
Checking the options listed here won’t increase your tax or reduce your refund.
Part 3 of Form 1040-X is Explanation of Changes.
In the space provided, explain why you are filing Form 1040-X. Attach any supporting documents and new or changed forms and schedules.
After you have completed the above mentioned items with accurate and honest information, you and your spouse (if joint return only) must sign the form. Add the date of signing and your (and your spouse’s, if joint return) occupation.
Moreover, the paid preparer must also affix their signature to the form along with their firm’s name (given that they are not self-employed), their firm’s address and Zip code, PTIN, phone number, and EIN.