Form 1040-X is the amended U.S. Individual Income Tax Return used to correct errors or make changes to a previously filed Form 1040, 1040-SR, or 1040-NR. Taxpayers can use Form 1040-X to correct their filing status, add or remove dependents, report additional income or deductions, or change the amount of tax owed or refunded. Form 1040-X must be filed within three years from the date the original return was filed, or within two years from the date the tax was paid, whichever is later.
In addition to correcting errors or making changes, Form 1040-X can also be used to make certain elections after the prescribed deadline, change amounts previously adjusted by the IRS (without including any interest or penalties on Form 1040-X), or make a claim for a carryback due to a loss or unused credit. However, it's important to note that taxpayers may be able to use Form 1045, Application for Tentative Refund, instead of Form 1040-X for certain types of carryback claims. For more information on this, taxpayers should refer to the IRS guidelines and regulations.
If you've already filed your tax return and need to make changes or corrections, you'll need to file a Form 1040-X. Here are some common reasons why taxpayers may need to file this form:
To correct a Form 1040, 1040-SR, or 1040-NR: These are the forms that most taxpayers use to file their annual tax returns, depending on their filing status and other factors.
To make a post-deadline election: For example, a married taxpayer can choose to file as an individual or jointly with a spouse, even after the filing deadline has passed.
To change an amount that was previously adjusted by the IRS: This might involve correcting an error in the calculation of your tax liability or other adjustments made by the IRS.
To make a claim for a carryback due to a loss or unused credit.
To access Form 1040-X, taxpayers can find all pages of the form and detailed instructions for filling it out on the IRS website. When preparing the form, be sure to provide a detailed explanation of the changes being made and any supporting documentation needed to support your claim.
If you submit Form 1040-X claiming a refund or credit in an amount greater than what is actually owed, you may be subject to a penalty of 20% of the disallowed amount. This penalty is further discussed under "Penalty for erroneous claim for refund or credit" in the "Interest and Penalties" section of the instructions.
Not everyone is required to file Form 1040-X. Taxpayers who have not yet filed their original tax return should not file Form 1040-X. Instead, they should file their tax return using the appropriate form, such as Form 1040, 1040-SR, or 1040-NR.
Additionally, taxpayers who made a mathematical error or neglected to include certain forms or schedules with their original tax return do not need to file Form 1040-X. The IRS will typically correct mathematical errors and request any missing forms or schedules, without requiring the taxpayer to file an amended return.
It's also worth noting that some changes can be made without filing Form 1040-X. For example, taxpayers can change their address or direct deposit information by filing Form 8822, Change of Address, or Form 8888, Allocation of Refund (Including Savings Bond Purchases). Similarly, taxpayers can make changes to their withholding by filing Form W-4, Employee's Withholding Allowance Certificate.
If you are seeking a refund solely for penalties, interest, or an addition to tax that has already been paid, do not use Form 1040-X. Instead, you should file Form 843, Claim for Refund and Request for Abatement.
Similarly, if you are requesting a refund of your portion of a joint overpayment that was applied to a debt owed by your spouse, do not file Form 1040-X. Instead, you should file Form 8379, Injured Spouse Allocation. However, if you have already filed Form 8379 and are now requesting an additional refund, you should refer to the "Injured Spouse Claim" section under "Special Situations" for guidance on how to proceed with Form 1040-X.
Form 1040-X is an itemized, line-by-line description of all possible adjustments that taxpayers can use to clearly record the exact type and amount of each amendment, along with a brief description of what is being amended and why. When filing Form 1040-X, taxpayers must include not only the amended form, but also a revised version of the entire original tax return, including any attached forms and schedules, even if they were not amended.
Taxpayers can file Form 1040-X either by mailing it to the IRS or e-filing it. However, it's important to note that Form 1040-X can only be filed after an annual return has been filed.
When preparing Form 1040-X, taxpayers should include income-related forms that were not submitted with the original return, such as W-2s or 1099s, and any documents or forms that support their amended income tax return. To receive a credit, taxpayers must file Form 1040-X within three years after the original return was filed or within two years after the tax was paid, whichever is later. Should you have the need to create a pay stub, you can try out the instant paystub generator option.
The IRS recommends waiting for the first refund, if one was due, before filing Form 1040-X. If the change will affect the refund amount, taxpayers must file the form within three years from the date of their original tax return or within two years from the date of paying the tax amount, whichever is later. Any returns filed early will be considered filed on the official deadline date for filing taxes, which is usually April 15 of the calendar year.
It is recommended that you allow 8 to 12 weeks for the processing of Form 1040-X. However, in certain situations, it could take up to 16 weeks. To monitor the progress of your amended return, visit Where's My Amended Return on IRS.gov. Please note that it can take up to 3 weeks from the date of mailing for your amended return to appear in our system. To check the status of your return, you will need to provide:
Taxpayer identification number (usually your social security number)
Date of birth
ZIP or postal code
If you are filing a paper version of Form 1040-X to amend your Form 1040-NR or to correct your tax return, follow these steps:
On the front of Form 1040-X, enter your name, current address, and either your social security number (SSN) or individual taxpayer identification number (ITIN).
Do not provide any additional information on page 1 of the form, and do not complete Parts I or II on page 2.
In Part III, "Explanation of Changes," provide a clear and concise reason for why you are filing Form 1040-X.
Prepare a new or corrected tax return, such as Form 1040, 1040-SR, or 1040-NR, as appropriate.
Write "Amended" across the top of the new or corrected return.
Attach the new or corrected return to the back of Form 1040-X.
These instructions are specifically for taxpayers who plan to file a paper version of Form 1040-X to amend their Form 1040-NR or to correct their tax return. If you plan to file electronically, you must complete the entire Form 1040-X, rather than following the partial instructions listed above.
You should file Form 1040-X only after you have filed your original return. You are allowed to amend your original return by filing Form 1040-X more than once, as long as each Form 1040-X is filed within the given time limit. For a credit or refund, you generally need to file Form 1040-X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later.
If you filed your original return before the due date, your return is considered filed on the due date, which is generally April 15. However, if you had an extension to file and you filed earlier, the return is considered filed on the date you submitted it. Certain individuals who are physically or mentally unable to manage their financial affairs may have their time limit for filing a claim for credit or refund on a Form 1040-X suspended. For more information, refer to Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund.
Once the due date for your original return has passed, do not file any additional original returns for the same year, even if you have not received your refund or any correspondence from the IRS. Filing an additional original return after the due date or submitting more than one copy of the same return (unless requested by the IRS) may cause a delay in your refund.
If you were impacted by a federally declared disaster, you may be given extra time to file a claim for credit or refund on your amended return. Further information is available in Pub. 556 and on IRS.gov/Businesses/Small-Businesses-Self-Employed/Disaster-Assistance-and-Emergency-Relief-for-Individuals-and-Businesses.
If you are in a combat zone or hospitalized due to injuries suffered in a contingency operation, the due date for claiming a credit or refund on your amended return may be extended automatically. For additional details, refer to Pub. 3, Armed Forces' Tax Guide.
For a bad debt or worthless security, you must generally file a Form 1040-X to claim a credit or refund within seven years of the due date of the return for the tax year in which the debt or security became worthless. Refer to section 6511 for further information.
To claim a foreign tax credit or switch from claiming a deduction to claiming a credit for foreign income taxes, you must file Form 1040-X within 10 years from the due date for filing the return (without considering any extension of time to file) for the year in which the foreign income taxes were paid or accrued. If you want to claim a deduction or switch from claiming a credit to claiming a deduction for foreign income taxes, you must generally file Form 1040-X within 3 years after the date you filed your original return or within 2 years after you paid the tax, whichever is later. You may extend the time period for filing a Form 1040-X to claim or change an election to claim a foreign tax credit or deduction by mutual agreement. Your election should be made or changed on your Form 1040-X for the year you want the election to take effect. For further details, refer to Pub. 514, Foreign Tax Credit for Individuals. Note that the extended 10-year period for filing Form 1040-X to claim a foreign tax credit or switch from claiming a deduction to claiming a credit only applies to amounts affected by changes in your foreign tax credit. Refer to the Instructions for Form 1116 for more information.
If you are filing Form 1040-X to carry back your unused foreign tax credit, follow the procedures under Loss or credit carryback.
To apply for a refund based on an overpayment of tax due to a claim of right adjustment under section 1341(b)(1) or the carryback of a net operating loss, foreign tax credit, unused general business credit, or net section 1256 contracts loss, file either Form 1040-X or Form 1045. If you use Form 1040-X, see the special instructions for carryback claims under Special Situations, later. For each tax year to which a net operating loss, capital loss carryback, credit carryback, or foreign tax credit is carried, file Form 1040-X, and write or type "Carryback Claim" at the top of page 1. Generally, Form 1040-X must be filed within 3 years after the due date of the return (including extensions) for the tax year in which the net operating loss, capital loss, or unused credit arose (within 10 years after the due date of the return without extensions for the tax year in which the foreign tax credit arose). If you use Form 1045, you must file the claim within 1 year after the end of the year in which the loss, credit, or claim of right adjustment arose. Refer to the Instructions for Form 1045 for more information.
An individual should file Form 1040-X instead of Form 1045 to carry back any items to a section 965 year, a prior year foreign tax credit released due to an NOL or net capital loss carryback, or a prior year general business credit released because of the release of the foreign tax credit.
Pub. 536 provides information about net operating losses, while Pub. 225, Farmer's Tax Guide, provides information on farming losses.
In order to complete Form 1040-X, taxpayers will need to gather several documents and materials, including:
Form 1040-X and the accompanying instructions.
A copy of the original return being amended, such as the 2021 Form 1040, including all supporting forms, schedules, and worksheets.
Any additional forms, schedules, or worksheets needed to show the changes being made to the original return.
A new Form 1040, 1040-SR, or 1040-NR for the amended return, if applicable (depending on residency status). If you are a resident or nonresident alien, you may need to use Form 1040-X to amend your tax return. Specifically, if you initially filed Form 1040-NR but need to make changes, you can use Form 1040-X to amend it. Additionally, if you filed the wrong form initially, such as filing Form 1040-NR instead of Form 1040 or vice versa, you can also use Form 1040-X to correct the error.
Notices from the IRS related to any adjustments made to the original return.
Instructions for the original return being amended. Taxpayers can find these instructions online on the IRS website, including instructions for prior years. Alternatively, paper copies of the instructions can be ordered by calling 800-829-3676 or through the IRS website at IRS.gov/OrderForms.
The IRS charges interest on taxes that are not paid by the due date, including taxes for which you received an extension to file. Interest is also charged on penalties for failure to file, negligence, fraud, substantial valuation misstatements, substantial understatement of income tax, and reportable transaction understatements. Interest is charged on the penalty from the due date of the return (including extensions).
If you don’t pay the additional tax due on Form 1040-X within 21 calendar days from the date of notice and demand for payment (10 business days from that date if the amount of tax is $100,000 or more), the penalty is usually ½ of 1% of the unpaid amount for each month or part of a month the tax isn’t paid. The penalty can be as much as 25% of the unpaid amount and applies to any unpaid tax on the return. This penalty is in addition to interest charges on late payments. However, you won’t have to pay the penalty if you can show reasonable cause for not paying your tax on time.
If you file a claim for refund or credit in excess of the correct amount, you may have to pay a penalty equal to 20% of the disallowed amount, unless you had reasonable cause for the claim. However, the penalty won’t be figured on any part of the disallowed amount of the claim on which accuracy-related or fraud penalties are charged.
A frivolous return is one that doesn’t contain information needed to figure whether the reported tax is substantially correct or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. In addition to any other penalties, the law imposes a penalty of $5,000 for filing a frivolous return. This includes altering or striking out the preprinted language above the space where you sign. For a list of positions identified as frivolous, see Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/2010-17_IRB#NOT-2010-33.
There are other penalties that can be imposed for negligence, substantial understatement of income tax, reportable transaction understatements, and fraud. For more information on these penalties, consult Pub. 17, Your Federal Income Tax.
When amending your tax return due to any of the situations listed below, use the corresponding address to mail your Form 1040-X and attachments:
In response to a notice you received from the IRS: Mail to the address shown in the notice.
With Form 1040-NR or 1040-NR-EZ: Mail to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
If none of the situations listed above apply to you, mail your amended return to the appropriate Internal Revenue Service Center based on where you live or your filing status. Here are the addresses:
For residents of Alabama, Arizona, Arkansas, Colorado, Florida, Georgia, Louisiana, Mississippi, Nevada, New Mexico, Oklahoma, or Texas: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052.
For residents of Alaska, California, Hawaii, Idaho, Michigan, Montana, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052.
For residents of Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052.
For those residing in a foreign country, U.S. possession or territory, or using an APO or FPO address, or filing Form 2555, 2555-EZ, or 4563, or are a dual-status alien: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215.
Note: If you reside in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, refer to Publication 570 for further guidance.
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