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.

A change you make to your AGI can cause other amounts to increase or decrease. For example, changing your AGI can change your:

If you change your AGI, refigure these items—those listed above—and any other deduction or credit you are claiming that has a limit based on AGI.

If you itemized your deductions, enter in column A the total from your original Schedule A (Form 1040) 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 new AGI limitations have changed any deduction, attach a copy of the corrected Schedule A to this amended return.

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 4, 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). Also, for 2009 and 2010, the standard deduction can be increased by certain other amounts. See the form instructions for the year you are amending. None of these additions to the standard deduction appear on Form 1040EZ, so for more information see the instructions for Form 1040 or 1040A.

Enter on line 4, column A, the amount from:

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.)

If the taxable income on the return you are amending is $0 and you have made changes on Form 1040X, line 1, 2, or 4, enter on line 5, column A, the actual taxable income instead of $0. Enclose a negative amount in parentheses.

Figure the tax on your taxable income shown on line 5, column C. Generally, you will use the tax table or other method 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.

See the instructions for the income tax return you are amending to find the appropriate method, tax table, and worksheet, if necessary. Indicate the method you used to figure the tax entered on line 6, as shown in the chart below.

Once you have figured the 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 Form 1040A instructions.

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

Enter your total nonrefundable credits in column A. Nonrefundable credits are those that reduce your tax, but any excess is not refunded to you. Use the chart below to find the corresponding lines.

If you made any changes to Form 1040X, lines 1 through 6, be sure to refigure your original credits. Attach the appropriate forms for the credits you are adding or changing.

Enter other taxes you paid in column A. Use the chart below to find the corresponding lines.

If you made any changes to Form 1040X, lines 1 through 6, you may need to refigure other taxes that were included in the same section on your original return.

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 that follows to find the corresponding lines.

If you are changing your withholding or excess SS/RRTA, attach to the front of Form 1040X 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 showed any federal income tax withheld.

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.

If you are amending your return to claim the EIC and you have a qualifying child, attach Schedule EIC (Form 1040A or 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. 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 1040X.

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 14 total.

On this line enter the total of the following amounts.

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 44. Enter “USVI” and the amount on the dotted line to the left of line 16.

Enter the overpayment from your original return. Use the following chart to find the corresponding line.

If your original return was changed by the IRS and the result was an additional overpayment of tax, also include that amount on line 17. Do not include interest you received on any refund.

Any additional refund you are entitled to on Form 1040X will be sent separately from any refund you have not yet received from your original return.

If line 17 is larger than line 16, line 18 will be negative. You will owe additional tax. To figure the amount owed, treat the amount on line 18 as positive and add it to the amount on line 10. Enter the result on line 19.

You can pay by check, money order, credit or debit card or the EFTPS.

If the IRS does not use your overpayment to pay past due federal or state debts, the refund amount on line 21 will be sent separately from any refund you claimed on your original return (see the instructions for line 17). We will figure any interest and include it in your refund.

Enter on line 22 the amount, if any, from line 20 you want applied to your estimated tax for next year. Also, enter that tax year in the box indicated. No interest will be paid on this amount.

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.

To figure the amount to enter on line 28, you may need to use the Deduction for Exemptions Worksheet in the Form 1040 or Form 1040A instructions for the year you are amending. To find out if you do, see Who must use the Deduction for Exemptions Worksheet under the instructions for line 4, earlier. If you do not have to use that worksheet, multiply the applicable dollar amount shown in the following table by the number of exemptions on line 27.

If you are claiming or changing a 2009 exemption amount for housing Midwestern displaced individuals, complete lines 1 through 6 of the 2009 Form 8914, Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals. Enter the amount from Form 8914, line 6, on Form 1040X, line 29. Complete line 30. Be sure to attach Form 8914 to Form 1040X.

List all dependents claimed on this amended return. This includes:

If you are now claiming more than four dependents, attach a separate statement with the required information.