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

Health coverage tax credit (HCTC) extended.   The HCTC, which expired at the end of 2013, has been reinstated retroactive to January 1, 2014. If you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA recipient, reemployment TAA recipient, Pension Benefit Guaranty Corporation pension payee, or qualifying family member, you may be able to claim the HCTC for qualifying health insurance coverage during 2014 or 2015. If you think you may be eligible for the HCTC for 2014, see Health coverage tax credit for 2014 under Special Situations, later.

Retroactive claims of refundable credits.   To claim the earned income credit, the child tax credit, or the American opportunity credit on an amended return, you and any child or student for whom you are claiming the credit must have had a valid SSN or ITIN before the due date for filing the return for the tax year being amended. For more information, see Line 15—Refundable Credits, later.

Wrongfully incarcerated individuals.   Certain amounts you receive due to wrongful incarceration may be excluded from gross income. If you included these amounts in income in a prior year, you may be able to amend your return to claim a refund or credit against tax. Additional guidance is being developed. For the latest information, go to www.irs.gov/form1040x.

Refundable credits.   On line 15, Refundable credits, the checkboxes for Forms 5405 and 8839 have been removed because the statute of limitations for claiming the refundable credits figured on those forms has expired for most taxpayers.


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