Form 1040-X, Amended U.S. Individual Income Tax Return Instructions

Check this box if your amended return filing status is Single.

Check this box if your amended return filing status is Married filing jointly.

Check this box if your amended return filing status is Married filing separately.

Check this box if your amended return filing status is Head of household.

Check this box if your amended return filing status is Qualifying surviving spouse.

Enter a phone number where the IRS can contact you about this amended return.

Enter your email address for contact about this amended return.

Enter the total payments calculated by adding lines 12 through 15, column C, and line 16.

Check this box if the nonrefundable credits on line 7 include a general business credit carryback.

Enter the nonrefundable credits originally reported or previously adjusted for line 7.

Enter the increase or decrease in nonrefundable credits for line 7.

Enter the corrected amount of nonrefundable credits for line 7.

Enter the original amount of other taxes reported on line 10, or the amount as previously adjusted.

Enter the net increase or decrease in other taxes for line 10.

Enter the corrected amount of other taxes for line 10.

Enter the earned income credit amount reported on the original return or previously adjusted.

Enter the increase or decrease in the earned income credit compared with the original or previously adjusted amount.

Enter the corrected earned income credit amount.

Enter the original number reported or previously adjusted for line 29, which is reserved for future use.

Enter the net increase or decrease for line 29, which is reserved for future use.

Enter the corrected number for line 29, which is reserved for future use.

Enter the qualified business income deduction originally reported or previously adjusted on line 4b.

Enter the increase or decrease in the qualified business income deduction on line 4b.

Enter the corrected qualified business income deduction on line 4b.

Enter the number of dependent children who lived with you as originally reported or previously adjusted for the return year.

Enter the increase or decrease in the number of dependent children who lived with you for the return year.

Enter the correct number of dependent children who lived with you for the return year.

This highlighted region spans separately labeled first-name and last-name spaces, so the intended entry cannot be determined unambiguously.

Enter the Social Security number of the first dependent listed.

Enter how the first dependent listed is related to you.

Check this box if the first listed dependent qualifies for the child tax credit.

Check this box if the first listed dependent qualifies for the credit for other dependents.

Check this box if the adjusted gross income amount on line 1 includes a net operating loss (NOL) carryback.

Enter the adjusted gross income originally reported or previously adjusted for line 1.

Enter the net increase or decrease in adjusted gross income for line 1.

Enter the corrected adjusted gross income for line 1.

Enter the name of the country in your foreign address. Fill only if 'Home Address' contains a foreign address.

Enter the province, state, or county in your foreign address. Fill only if 'Home Address' contains a foreign address.

Enter the postal code for your foreign address. Fill only if 'Home Address' contains a foreign address.

Enter the estimated tax payments, including any amount applied from a prior year’s return, as reported or previously adjusted on the original return.

Enter the increase or decrease in estimated tax payments, including any amount applied from a prior year’s return, relative to the original amount.

Enter the corrected total estimated tax payments, including any amount applied from a prior year’s return.

Enter the original number of dependents reported or previously adjusted for line 28.

Enter the net increase or decrease in the number of dependents for line 28.

Enter the corrected number of dependents for line 28.

This answer region spans separately labeled first-name and last-name blanks, so it cannot be assigned to one field unambiguously.

Enter the Social Security number of the fourth dependent listed on this amended return.

Enter how the fourth dependent listed on this amended return is related to you.

Check this box if the fourth dependent qualifies for the child tax credit.

Check this box if the fourth dependent qualifies for the credit for other dependents.

Enter the original amount for line 4a, Reserved for future use, if applicable.

Enter the net increase or decrease for line 4a, Reserved for future use, if applicable.

Enter the corrected amount for line 4a, Reserved for future use, if applicable.

Check this box if you are listing more than four dependents on this amended return.

Enter the overpayment shown on your original return or as previously adjusted by the IRS.

Enter the tax after nonrefundable credits originally reported or previously adjusted for line 8; enter zero if the result is zero or less.

Enter the net increase or decrease to the line 8 tax after nonrefundable credits.

Enter the corrected line 8 tax after nonrefundable credits; enter zero if the result is zero or less.

Enter the original number of dependents reported or previously adjusted for line 24, which is reserved for future use.

Enter the net increase or decrease in the number of dependents for line 24, which is reserved for future use.

Enter the corrected number of dependents for line 24, which is reserved for future use.

Explain why you are filing Form 1040-X and describe the changes made to your original tax return.

Enter the name of the paid preparer’s firm.

Enter the paid preparer firm’s phone number.

Enter the address of the paid preparer’s firm.

Enter the employer identification number of the paid preparer’s firm.

Enter the full name of the paid preparer who prepared this amended return.

Enter the paid preparer’s PTIN.

Check this box if the paid preparer is self-employed.

Check this box if you did not previously want $3 to go to the Presidential Election Campaign Fund but now do.

Check this box if you are filing jointly and your spouse did not previously want $3 to go to the Presidential Election Campaign Fund but now does. Fill only if 'Married filing jointly' is 'Yes'.

Enter the child's name if you checked head of household or qualifying surviving spouse and the qualifying person is a child who is not your dependent. Fill only if 'Married filing separately (MFS)', 'Head of household (HOH)', 'Qualifying surviving spouse (QSS)' is 'Yes' for any of these filing statuses; for head of household or qualifying surviving spouse, the qualifying person must be a child who is not your dependent.

Enter the calendar year for which you are filing this amended return.

Enter the month and year in which the fiscal year for this amended return ended.

Enter the original number reported for line 26, or the number as previously adjusted.

Enter the increase or decrease to the number reported on line 26.

Enter the correct number for line 26 after the net change.

This answer region spans separately labeled first-name and last-name areas, so it cannot be assigned to one printed label.

Enter the Social Security number of the second dependent listed.

Enter how the second dependent listed is related to you.

Check this box if the second dependent qualifies for the child tax credit.

Check this box if the second dependent qualifies for the credit for other dependents.

Enter the itemized deduction or standard deduction amount reported on the original return or previously adjusted.

Enter the increase or decrease to the itemized deduction or standard deduction amount.

Enter the correct itemized deduction or standard deduction amount after the change.

Enter the total amount paid with a request for an extension of time to file, tax paid with the original return, and additional tax paid after the return was filed.

Enter the method or methods used to calculate the tax on line 6.

Enter the line 6 tax amount originally reported or previously adjusted.

Enter the net increase or decrease in the line 6 tax amount.

Enter the corrected line 6 tax amount after the change.

Check this box if the refundable credits on line 15 include a credit from Schedule 8812.

Check this box if the refundable credits on line 15 include a credit from Form 2439.

Check this box if the refundable credits on line 15 include a credit from Form 4136.

Check this box if the refundable credits on line 15 include a credit from Form 8863.

Check this box if the refundable credits on line 15 include a credit from Form 8885.

Check this box if the refundable credits on line 15 include a credit from Form 8962.

Check this box if the refundable credits on line 15 include a credit from another source, and specify that source on the line provided.

Specify the other refundable credit included on line 15. Fill only if 'Other refundable credit' is 'Yes'.

Enter the line 15 refundable credits amount reported on the original return or as previously adjusted.

Enter the increase or decrease in line 15 refundable credits compared with the original or previously adjusted amount.

Enter the corrected line 15 refundable credits amount.

Enter the taxable income originally reported or previously adjusted on line 5.

Enter the net increase or decrease in taxable income on line 5.

Enter the corrected taxable income on line 5; if it is zero or less, enter zero.

Enter your spouse’s first name and middle initial as they appear on the joint tax return. Fill only if 'Married filing jointly' is 'Yes'.

Enter your spouse’s last name as it appears on the joint tax return. Fill only if 'Married filing jointly' is 'Yes'.

Enter your spouse’s Social Security number. Fill only if 'Married filing jointly', 'Married filing separately (MFS)' is 'Yes' for any of these filing statuses.

Enter your spouse’s occupation. Fill only if 'Amended return filing status' is 'Married filing jointly'.

Enter the Identity Protection PIN the IRS sent your spouse, if applicable. Fill only if 'Amended return filing status' is 'Married filing jointly'.

Enter your first name and middle initial as the taxpayer filing the amended return.

Enter your last name as the taxpayer filing the amended return.

Enter your Social Security number as the taxpayer filing the amended return.

Enter your occupation for the amended tax return.

Enter the Identity Protection PIN the IRS sent you, if applicable.

Enter the original or previously adjusted amount for line 9 only if the form instructions direct you to use this reserved line.

Enter the increase or decrease for line 9 only if the form instructions direct you to use this reserved line.

Enter the corrected amount for line 9 only if the form instructions direct you to use this reserved line.

Enter the number of other dependents originally reported or previously adjusted on line 27.

Enter the increase or decrease in the number of other dependents on line 27.

Enter the corrected number of other dependents on line 27.

Enter the third dependent’s first and last name.

Enter the third dependent’s Social Security number.

Enter the third dependent’s relationship to you.

Check this box if the third dependent qualifies for the child tax credit.

Check this box if the third dependent qualifies for the credit for other dependents.

Enter the amount originally reported or previously adjusted for line 3, calculated by subtracting line 2 from line 1.

Enter the net increase or decrease to the line 3 amount.

Enter the corrected line 3 amount after subtracting line 2 from line 1.

Enter the federal income tax withheld plus excess Social Security and tier 1 RRTA tax withheld as reported on the original return or previously adjusted.

Enter the increase or decrease in federal income tax withheld plus excess Social Security and tier 1 RRTA tax withheld.

Enter the corrected total of federal income tax withheld plus excess Social Security and tier 1 RRTA tax withheld.

Enter the total tax reported on the original return or previously adjusted for line 11.

Enter the increase or decrease in total tax for line 11 resulting from this amendment.

Enter the corrected total tax for line 11 after the amendment.

Enter the overpayment remaining after subtracting line 18 from line 17, following the instructions if the result is less than zero.

Enter the difference between line 11, column C, and line 19 if line 11, column C, is greater. Fill only if 'Total Tax — Correct Amount', 'Adjusted Overpayment (Line 19)' has an amount greater than line 19 (field 87) in line 11, column C (field 63).

Enter the tax year to which you want to apply the overpayment from line 21. Fill only if 'Amount Applied to Estimated Tax' is greater than zero.

Enter the amount from line 21 that you want applied to estimated tax for the year entered on this line. Fill only if 'Amount Overpaid on This Return' is greater than zero.

Enter the difference between line 19 and line 11, column C, if line 11, column C, is less than line 19. Fill only if 'Total Tax — Correct Amount', 'Adjusted Overpayment (Line 19)' has an amount less than line 19 (field 87) in line 11, column C (field 63).

Enter the portion of the amount on line 21 that you want refunded to you. Fill only if 'Amount Overpaid on This Return' is greater than zero.

Enter the number and street of your U.S. mailing address, or your P.O. box if applicable.

Enter the apartment number for your U.S. mailing address, if applicable.

Enter the city, town, or post office for your mailing address.

Enter the state for your U.S. mailing address.

Enter the ZIP code for your U.S. mailing address.