Internal Revenue Service United States Department of the Treasury

Instructions for Form 1040X (12/2012)

Amended U.S. Individual Income Tax Return

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

Revised: 12/2012


Table of Contents

  • General Instructions
    • Future Developments
    • What's New
      • Purpose of Form
      • Interest and Penalties
        • When To File
          • Special Situations
            • Where To File
          • Line Instructions
              • Calendar or Fiscal Year
              • Name, Address, and Social Security Number (SSN)
              • Amended Return Filing Status
              • Lines 1 Through 31—Which Lines To Complete
              • Columns A Through C
              • Income and Deductions
              • Tax Liability
              • Payments
              • Refund or Amount You Owe
              • Part I—Exemptions
            • Part II—Presidential Election Campaign Fund
            • Part III—Explanation of Changes
            • Paid Preparer
            • Assembling Your Return
            • Paperwork Reduction Act Notice
              • Estimates of Taxpayer Burden
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