Line Instructions

Calendar or Fiscal Year

Above your name, check the box for the calendar year or enter the other calendar year or fiscal year you are amending.

Name, 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 separate to a joint return and your spouse did not file an original return, enter your name and SSN first.

P.O. box.   Enter your box number only if your post office does not deliver mail to your home.

Foreign address.   If you have a foreign address, enter the city name on the appropriate line. Do not enter any other information on that line, but also complete the spaces below that line. Do not abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

Amended Return Filing Status

Check the box that corresponds to your filing status on this return. If this is a change from the filing status on your original return, the following information may apply to you.

Changing from 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 and any interest or penalties due on the return, as well as any understatement of tax that may become due later. If one spouse does not pay the tax due, the other may have to. However, you may qualify for innocent spouse relief. For details, see Form 8857 or Pub. 971 (both relating to innocent spouse relief).

Same-sex spouses.   You may amend a return filed before September 16, 2013, to change your filing status to married filing separately or married filing jointly. But you are not required to change your filing status on a prior return, even if you amend that return for another reason. In either case, your amended return must be consistent with the filing status you choose. You must file the amended return before the expiration of the period of limitations. See When To File, earlier.

Changing to head of household filing status.   If the qualifying person is a child but not your dependent, enter the child's name and “QND” in Part III.

  
Generally, married people cannot file as head of household. But for an exception, see Pub. 501, Exemptions, Standard Deduction, and Filing Information.

Lines 1 Through 31—Which Lines To Complete

Before looking at the instructions for specific lines, the following information may point you in the right direction for completing Form 1040X.

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, and instructions, call 1-800-TAX-FORM (1-800-829-3676) or download them from www.irs.gov/formspubs.

You are providing only additional information.   If you are not changing any dollar amounts you originally reported, but are sending in only additional information, do the following.
  • Check the box for the calendar year or enter the other calendar or fiscal year you are amending.

  • Complete name, address, and SSN.

  • Check a box in Part II, if applicable, for the Presidential Election Campaign Fund.

  • Complete Part III, Explanation of changes.

You are changing from 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 did not 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 1040X.

You are changing amounts on your original return or as previously adjusted by the IRS.   Because Form 1040X can be used for so many purposes, it is sometimes difficult to know which part(s) of the form to fill out. Unless instructions elsewhere in this booklet tell you otherwise, follow the rules below.
  • Always complete the top of page 1 through Amended return filing status.

  • Complete the lines shown in the following chart according to what you are changing.

  • Check a box in Part II, if applicable, for the Presidential Election Campaign Fund.

  • Complete Part III, Explanation of changes.

  • Sign and date the form.

IF you are changing only...* THEN complete Form 1040X...
Filing status Lines 1–22
Exemptions Lines 1–29
Income Lines 1–22
  1040 lines 7–21 
1040A lines 7–14b 
1040EZ lines 1–3
 
Adjustments to income Lines 1–22
  1040 lines 23–35** 
1040A lines 16–19
 
Itemized or standard deductions Lines 1–22
  1040 line 40 
1040A line 24 
1040EZ line 5
 
Tax before credits Lines 5–22
  1040 lines 44 and 45 
1040A line 28 
1040EZ line 10 (2010 line 11)
 
Nonrefundable credits Lines 6–22
  1040 lines 47–53  
1040A lines 29–33
 
Other taxes Lines 6–22
  1040 lines 56–60 (2010 lines 56–59**) 
2010 1040A line 36
 
Payments and refundable credits Lines 10–22
  1040 lines 62–71 (2010 lines 61–71**) 
1040A lines 36–40** (2010 lines 38–43**) 
1040EZ lines 7–8a** (2010 lines 7–9a**)
 
* This column gives line numbers for 2010 through 2013 returns. Where the same lines do not apply to all years, those that are different are shown in parentheses. 
** Plus any write-in amounts shown on the total line for the lines indicated.

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.

Column B.   Enter the net increase or decrease for each line 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 Form 1040 to itemize deductions. If you are amending your return because you received another Form W-2, attach a copy of the new W-2. Do not attach items unless required to do so.

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 do not change, enter the amount from column A in column C.

Note.

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

Example.

Sheila originally reported $21,000 as her adjusted gross income on her 2012 Form 1040. She received another Form W-2 for $500 after she filed her return. She completes line 1 of Form 1040X as follows.

Line 1 Col. A Col. B Col. C
21,000 500 21,500

Sheila would also report any additional federal income tax withheld on line 11 in column B.

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.

Use the following chart to find the corresponding line.

  THEN the corresponding line on Form...
IF you are amending tax year... 1040 
is:
1040A 
is:
1040EZ 
is:
2010 – 2013 37 21 4

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

  • Miscellaneous itemized deductions, credit for child and dependent care expenses, child tax credit, education credits, retirement savings contributions credit, or making work pay credit;

  • Allowable charitable contributions deduction or the taxable amount of social security benefits; or

  • Total itemized deductions or deduction for exemptions (see the instructions for line 4, later).

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.

Correcting your wages or other employee compensation.   Attach a copy of all additional or corrected Forms W-2 you received after you filed your original return. Also attach any additional or corrected Forms 1099-R that show federal income tax withheld.

Changing your IRA deduction.   In Part III of Form 1040X, 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.

Line 2—Itemized Deductions or Standard Deduction

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 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.

Line 4—Exemptions

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

  • The return you are amending (Form 1040, line 42, or Form 1040A, line 26), or

  • The amount indicated under Form 1040EZ Filers—Lines 2 and 4, later, if the return you are amending is Form 1040EZ.

Changing the number of exemptions claimed.   You must complete Part I, Exemptions, on page 2 of Form 1040X if:
  • You are increasing or decreasing the number of dependents you claim,

  • You are claiming a personal exemption for you or your spouse that you did not previously claim, or

  • You are eliminating a personal exemption for you or your spouse that you previously claimed, but were not entitled to claim.

 
If any of these situations apply to you, complete Form 1040X, lines 23 through 29.

  Multiply the total number of exemptions claimed by the amount shown in the following table for the year you are amending. However, if the amount on line 1 of Form 1040X is more than $150,000 and you are amending a 2013 tax return, first see Who must use the Deduction for Exemptions Worksheet, later.

  
IF you are amending your... THEN the amount for one 
exemption is...
2013 return $3,900
2012 return $3,800
2011 return $3,700
2010 return $3,650

Who must use the Deduction for Exemptions Worksheet.   If you increased the amount on line 1, you may not be allowed the full deduction for your exemptions. However, if you reduced the amount on line 1, you now may be allowed the full deduction. Use the following chart to find out if you must use this worksheet to figure a reduced amount to enter on line 4. Be sure to use the Deduction for Exemptions Worksheet in the 2013 instructions for the form you are amending.

Note.

There is no limitation on the deduction amounts claimed and no Deduction for Exemptions Worksheet to complete for tax years 2010 through 2012.

  
You must use the Deduction for 
Exemptions Worksheet if—
You are amending your: And your filing status is: And the amount on line 1 is over:
2013 
return
  Married filing separately $150,000
Married filing jointly or 
Qualifying widow(er)
300,000
Single 250,000
Head of household 275,000

Form 1040EZ Filers—Lines 2 and 4

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.)

Yes. On Form 1040X, line 2, column A, enter the amount from line E of the worksheet on the back of Form 1040EZ. On Form 1040X, line 4, column A, enter -0- (or, if married filing jointly, the amount from line F of the 1040EZ worksheet).
No. Use the following chart to find the amounts to enter on lines 2 and 4.

IF you are amending your... AND your filing status is... THEN enter on Form 1040X,
line 2... line 4...
2013 
return
Single 
Married filing jointly
$6,100 
12,200
$3,900 
7,800
2012 
return
Single 
Married filing jointly
$5,950 
11,900
$3,800 
7,600
2011 
return
Single 
Married filing jointly
$5,800 
11,600
$3,700 
7,400
2010 
return
Single 
Married filing jointly
$5,700 
11,400
$3,650 
7,300

Line 5—Taxable Income

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.

Example.

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

Tax Liability

Line 6—Tax

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 following chart.

IF you figured the corrected tax using... THEN enter in the  
blank area 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

Example.

The taxable income on your original 2011 Form 1040 was $49,650. You used the Tax Table in the 2011 Instructions for Form 1040 to find the tax, $8,544. You are amending your 2011 Form 1040 to add $160 of interest income, which you add in on line 1 of Form 1040X. There are no other changes. According to the 2011 Form 1040 instructions for line 44 (Tax), you should use the Tax Table to look up the tax on your corrected taxable income ($49,810). The revised tax shown in the Tax Table is $8,581. Below is your completed Form 1040X, line 6.

6 Tax. Enter method used to figure tax (see instructions): 6  8,544  37  8,581
  Table

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.

Any changes you made to Form 1040X, lines 1 through 4, may affect the amount of or cause you to owe alternative minimum tax. See the instructions for the form and year you are amending.

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

Line 7—Credits

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 following chart to find the corresponding lines.

IF you are amending tax year... THEN the corresponding lines on Form...
1040 
are:
1040A 
are:
1040EZ 
are:
2010 – 2013 47–53 29–33 N/A

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.

Line 9—Other Taxes

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

IF you are amending tax year... THEN the corresponding line(s) on Form...
1040 
are:
1040A 
is:
1040EZ 
is:
2011 – 2013 56–60 N/A N/A
2010 56–59 (plus any write-in amounts shown on line 60) 36 N/A

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.

Payments

Line 11—Withholding

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 show any federal income tax withheld.

IF you are amending tax year... THEN the corresponding line(s) on Form...
1040  
are:
1040A 
are:
1040EZ 
is:
2011 – 2013 62, 69 36  
(plus any write-in for excess SS/RRTA on line 41)
7
2010 61, 69 38 
(plus any write-in for excess SS/RRTA on line 44)
7

Line 12—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.

IF you are amending tax year... THEN the corresponding line on Form...
1040  
is:
1040A  
is:
1040EZ  
is:
2011 – 2013 63 37 N/A
2010 62 39 N/A

Line 13—Earned Income Credit (EIC)

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.

If your EIC was reduced or disallowed for the tax year you are amending, see the Form 8862 instructions to find out if you must also file that form to claim the credit.

IF you are amending tax year... THEN the corresponding line on Form...
1040  
is:
1040A  
is:
1040EZ  
is:
2011 – 2013 64a 38a 8a
2010 64a 41a 9a

Line 14—Refundable Credits

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.

IF you are amending tax year... THEN the corresponding line(s) on Form...
1040  
are:
1040A  
are:
1040EZ  
is:
2012 – 2013 65, 66, 70, 71 39, 40 N/A
2011 65–67, 70, 71 39, 40 N/A
2010 63, 65–67, 70, 71 40, 42, 43 8

Line 15—Amount Paid With Extensionor Tax Return

On this line enter the total of the following amounts.

  • Any amount paid with your request for an extension on Form 4868 or 2350 (use the following chart to find the corresponding line). Also include any amount paid with a credit or debit card or the Electronic Federal Tax Payment System (EFTPS) used to get an extension of time to file, but do not include the convenience fee you were charged. Also include any amount paid by electronic funds withdrawal.

  • The amount of the check or money order you sent with your original return, the amount paid with a credit or debit card or the EFTPS, or by electronic funds withdrawal. Also include any additional payments you made after it was filed. However, do not include payments of interest or penalties, or the convenience fee you were charged for paying with a credit or debit card.

IF you are amending tax year... THEN the corresponding line on Form...
1040  
is:
1040A  
is:
1040EZ 
is:
2011 – 2013 68 41 (write-in amount) 9 (write-in amount)
2010 68 44 (write-in amount) 10 (write-in amount)

Line 16—Total Payments

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 (lines 40 and 45 for 2013). Enter “USVI” and the amount on the dotted line to the left of line 16.

Refund or Amount You Owe

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 do not 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.

Line 17—Overpayment

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

IF you are amending tax year... THEN the corresponding line on Form...
1040  
is:
1040A  
is:
1040EZ 
is:
2011 – 2013 73 42 11a
2010 73 45 12a

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.

Line 18—Amount Available To Pay Additional Tax

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.

Line 19—Amount You Owe

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

To pay by check or money order.   Send your signed Form 1040X with a check or money order for the full amount payable to “United States Treasury.” Do not send cash. Do not attach your payment to Form 1040X. Instead, enclose it in the envelope with your amended return.

  On your payment, put your name, address, daytime phone number, and SSN. If you are filing a joint Form 1040X, enter the SSN shown first on the return. Also, enter the tax year and type of return you are amending (for example, “Amended 2012 Form 1040”). The IRS will figure any interest due and send you a bill.

  To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$ XXX—” or “$ XXX xx/100 ”).

To pay by credit or debit card or the EFTPS.   For information on paying your taxes electronically, including by credit or debit card or the EFTPS, go to www.irs.gov/e-pay.

What if you cannot pay.   If you cannot pay the full amount shown on line 19, you can ask to make monthly installment payments. Generally, you can have up to 72 months to pay.

  To ask for an installment agreement, apply online or use Form 9465, Installment Agreement Request. To apply online, go to IRS.gov, click on “Tools” and then “Online Payment Agreement.” If you use Form 9465, see its separate instructions.

Note.

If you elected to apply any part of an overpayment on your original return to your next year's estimated tax, you cannot reverse that election on your amended return.

Line 21—Overpayment Received as Refund

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.

Note.

You will receive a check for any refund due to you. A refund on an amended return cannot be deposited directly to your bank account.

Line 22—Overpayment Applied to Estimated Tax

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.

You cannot change your election to apply part or all of the overpayment on line 20 to next year's estimated tax.

Part I—Exemptions

If you are changing the number of exemptions claimed on your return, complete lines 23 through 28, and line 29, if necessary. Enter the new exemption amount on line 28 and line 4,  
column C.

Line 28—Exemption Amount

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 amending tax year... THEN the amount for one 
exemption is...
2013 $3,900
2012 $3,800
2011 $3,700
2010 $3,650

Line 29—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.

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

Column (b).   You must enter each dependent's social security number (SSN). If your dependent child was born and died in the tax year you are amending and you do not have an SSN for the child, enter “Died” in column (b), and attach a copy of the child's birth certificate, death certificate, or hospital medical records. The document must show the child was born alive.

  Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent.

Note.

For details on how to get an SSN or correct a name or number, see the 2013 Form 1040, 1040A, or 1040EZ instructions.

Column (d).   Check the box in column (d) if your dependent is also a qualifying child for the child tax credit. See the Form 1040 or 1040A instructions for the year you are amending to find out who is a qualifying child and if you must complete Part I of Schedule 8812.

Children who did not live with you due to divorce or separation.   If you are claiming a child who did not live with you under the rules for children of divorced or separated parents, you must attach certain forms or statements to Form 1040X. For more information, see Pub. 501 or the instructions for Form 1040 or 1040A for the tax year you are amending.

Part II—Presidential Election Campaign Fund

You can use Form 1040X to have $3 go to the Presidential Election Campaign Fund if you (or your spouse on a joint return) did not do so on your original return. This must be done within  
20½ months after the original due date for filing the return. For calendar year 2013, this period ends on January 4, 2016. A previous designation of $3 to the fund cannot be changed.

Part III—Explanation of Changes

The IRS needs to know why you are filing Form 1040X. For example, you:

  • Received another Form W-2 after you filed your return,

  • Forgot to claim the child tax credit,

  • Discovered you could claim a tuition and fees deduction for 2012,

  • Changed your filing status from qualifying widow(er) to head of household, or

  • Are carrying an unused NOL or credit to an earlier year.

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 does not charge you should not sign.

Assembling Your Return

Assemble any schedules and forms behind Form 1040X in 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. Do not attach correspondence or other items unless required to do so, including a copy of your original return.

Attach to the front of Form 1040X:

  • A copy of any Forms W-2, W-2c (a corrected Form W-2), and 2439 that support changes made on this return;

  • A copy of any Form W-2G and 1099-R that support changes made on this return, but only if tax was withheld; and

  • A copy of any Forms 1042S, SSA-1042S, RRB-1042S, and 8288-A that support changes made on this return.

Attach to the back of Form 1040X any Form 8805 that supports changes made on this return.

If you owe tax, enclose (do not attach) your check or money order in the envelope with your amended return. See the instructions for line 19, earlier.

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.

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 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.

We welcome comments on forms.   If you have comments or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/formspubs. Click on “More Information” and then on “Comment on Tax Forms and Publications.” 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. Do not send the form to this address. Instead, see Where To File, earlier.

Estimates of Taxpayer Burden

The table below shows burden estimates as of November 2013, for taxpayers filing a 2013 Form 1040X tax return.

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 1040X is 9 hours, with an average cost of $160 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.

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.

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.

 
 
All 1040X Taxpayers
Average Time Burden (Hours) Average Cost 
(Dollars)
9 $160


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