Form 1040X Amended U.S. Individual Income Tax Return
INSTRUCTIONS : AMENDED U.S. INDIVIDUAL INCOME TAX RETURN (Form 1040X)
Form 1040X is a United States Internal Revenue Service tax form used for amending an individual’s tax return. It is based on amending all versions of the 1040. You must file the 1040X within 3 years of the tax return you are attempting to amend.
The Form 1040X can be obtained through the I.R.S’ website or by obtaining the documents through a local tax office.
The tax form is to be filed by the taxpayer anytime before 3 years have passed for the amended tax return. The form is identical to a Form 1040, however additional boxes are listed to indicate changes.
1. First, enter all of your personal information in the top set of boxes on the form. Include your name and social security number. If you are filing a joint return, you must also include your spouse’s name and social security number.
2. State your contact information, putting your address and foreign nation information, if residing outside of the United States.
3. Indicate your filing status is the proper box below your contact information. If married and filing separately, you must put your spouse’s social security number. You must put your filing status, even if you are not changing it with the Form 1040X.
4. Next, enter all income and deductions as they appear on your original 1040. Enter any changed amounts and the correct amount in the appropriate boxes.
5. Complete the Form 1040X, copying line for line all information as it appeared on your original tax return. For items that you are amended, you must include the original amount, the changed amount, and the correct amount.
6. Once you have completed all lines, 1 through 31, you must check the appropriate box in part II and then write an explanation of your amended 1040 in part III. If you have any additional documents to support the amendment, you must attach them to the Form 1040X. Make sure that you fully explain the amendment, as it must be approved by the IRS.
7. Sign and certify the Form 1040X in the appropriate boxes and supply the preparer information if prepared on behalf of another. File the completed form with the IRS and keep a copy for your records.