Updates to Estimates of Taxpayer Burden in the Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return

Please note the following updates for the Estimates of Taxpayer Burden section on page 13 of the Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return (Rev. December 2025).

The effective date in the first sentence should be October 1, 2025, instead of November 2022. The average cost per return in the third sentence of the second paragraph should be $230 instead of $200; this update corresponds with the average cost, $230, in the Estimates of Taxpayer Burden Table on page 13. The next revision of the instructions will include updated burden estimates for that time.