Instructions for Form 1040X - Introductory Material


Table of Contents

Future Developments

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

What's New

Current address.   If you have moved since you filed your original return, enter your current address on Form 1040X. See the Note under Name, Current Address and Social Security Number (SSN), later.

Expanded line 6.   Line 6, Tax, has been expanded to allow you to list multiple methods used to figure your tax liability. See the instructions for line 6, later.

Full-year coverage status.   Checkboxes have been added to indicate whether all members of your household had health care coverage for the full year. See Full-year coverage status, later.

Health care: individual responsibility.   Line 9 has been retitled Health care: individual responsibility. All subsequent lines have been renumbered. See Line 9–Health care: individual responsibility, later.

Making work pay credit.   On line 15, Refundable credits, the checkbox for Schedule M (Making Work Pay Credit) has been removed, as the statute of limitations for correcting this amount has expired, for most taxpayers.

Premium tax credit.   On line 15, Refundable credits, a checkbox for Form 8962, Premium Tax Credit, has been added.

Airline payments.   The date a qualified airline employee can file an amended return to exclude certain airline payments from income has been extended. In general, qualified airline employees now have until April 15, 2015, to file an amended return. See Airline payments under Special Situations, later.


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