Federal Tax Form 1040X - 1040 Amended Return Instructions

General Instructions for Form 1040X

Purpose of Form

Use Form 1040X to correct Forms 1040, 1040A, 1040EZ, 1040EZ-T, 1040NR, or 1040NR-EZ. If you used TeleFile to file your original return (for 2004 only) and these instructions do not give you all the information you need to complete Form 1040X, you can call 1-800-829-1040 for help.

You can also use Form 1040X to:

  • Make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3 for details), or

  • Change amounts previously adjusted by the IRS. Do not include any interest or penalties on Form 1040X; they will be adjusted accordingly.

File a separate Form 1040X for each year you are amending. If you are changing your federal return, you may also have to change your state return. Please note that it often takes 2 to 3 months to process Form 1040X.

CAUTION: If you file a Form 1040X claiming a refund or credit for more than the allowable amount, you may be subject to a penalty of 20% of the amount that is determined to be excessive. See section 6676 .

Note. If you are requesting a refund of penalties and interest or an addition to tax that you have already paid, file Form 843, Claim for Refund and Request for Abatement, instead of Form 1040X.

Filing Form 1045.   You can use Form 1045, Application for Tentative Refund, instead of Form 1040X to apply for a refund based on the carryback of a net operating loss, an unused general business credit, or a net section 1256 contracts loss, or an overpayment of tax due to a claim of right adjustment under section 1341(b)(1). But Form 1045 must be filed within 1 year after the end of the year in which the loss, credit, or claim of right adjustment arose. For more details, see the Instructions for Form 1045.

Information on Income, Deductions, etc.

If you have questions such as what income is taxable or what expenses are deductible, the instructions for the return you are amending may help. Also use those instructions to find the method you should use to figure the corrected tax. The related schedules and forms may also help. To get prior year forms, schedules, and instructions, call 1-800-TAX-FORM (1-800-829-3676) or download them from the IRS website at www.irs.gov.

When To File

TIP: The time during which Form 1040X may be filed can be suspended for certain people who are physically or mentally unable to manage their financial affairs. For details, see Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund.

File Form 1040X only after you have filed your original return. Generally, for a credit or refund, Form 1040X must be filed within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. A return filed early is considered filed on the due date.

A Form 1040X based on a bad debt or worthless security generally must be filed within 7 years after the due date of the return for the tax year in which the debt or security became worthless. For more details, see section 6511.

A Form 1040X based on a net operating loss carryback or a general business credit carryback generally must be filed within 3 years after the due date of the return (including extensions) for the tax year of the net operating loss or unused credit.

Nontaxable combat pay.   If you received nontaxable combat pay in 2004 or 2005, and the treatment of the combat pay as compensation for IRA purposes means that you can contribute more for those years than you already have, you can make additional contributions to an IRA for 2004 or 2005 by May 28, 2009. File Form 1040X by the latest of:
  • 3 years from the date you filed your original return for the year for which you made the contribution,

  • 2 years from the date you paid the tax for the year for which you made the contribution, or

  • 1 year from the date on which you made the contribution.

Where To File

Mail your return to the Internal Revenue Service Center shown below that applies to you. If you are filing Form 1040X in response to a notice you received from the IRS, mail it to the address shown on the notice.

IF you live in:*  THEN use this address: 
Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0422
District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501-0422
Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, West Virginia Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301
Guam: Permanent residents—Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921
Virgin Islands: Permanent residents—V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802
If you live in American Samoa or Puerto Rico (or exclude income under section 933); are a nonpermanent resident of Guam or the Virgin Islands; have a foreign address; are a dual-status alien; or file Form 2555, 2555-EZ, or 4563, use this address: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA
* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA.

Special Situations

Qualified reservist distributions.    For tax years 2004 and 2005, reservists called to active duty after September 11, 2001, can claim a refund of any 10% additional tax paid on an early distribution from a qualified pension plan. To make this claim:

  • You must have been ordered or called to active duty after September 11, 2001, for more than 179 days or for an indefinite period,

  • The distribution must have been made on or after the date you were ordered or called to active duty and before the close of your active duty period, and

  • The distribution must have been from an IRA, or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement.

Eligible reservists should enter “ ACTIVE DUTY RESERVIST ” at the top of the form and, in Part II of Form 1040X, enter the date called to active duty, the amount of the retirement distribution, and the amount of the early-distribution tax paid. For more information on these distributions, see Pub. 590.

Federal telephone excise tax.   For the 2006 tax year only, if you are filing Form 1040X only to claim a refund of the federal telephone excise tax, do the following:

  1. Fill in the top portion of Form 1040X through line B.

  2. On line 15, enter the amount being claimed in columns B and C, and write “ FTET ” on the dotted line next to line 15.

  3. Write “ Federal Telephone Excise Tax ” in Part II, Explanation of Changes.

  4. Sign the Form 1040X (both spouses must sign if filing jointly) and mail it to the address shown above that applies to you.

Note. If you are claiming the actual amount of the federal telephone excise tax you paid, you must also attach Form 8913, Credit for Federal Telephone Excise Tax Paid, to your Form 1040X.

Tax shelters.   If amending your return to disclose information for a reportable transaction in which you participated, attach Form 8886, Reportable Transaction Disclosure Statement.

Injured spouse claim.   Do not use Form 1040X to file an injured spouse claim. Instead, file Form 8379, Injured Spouse Allocation. However, if you file Form 1040X to request an additional refund and you do not want your portion of the overpayment to be applied (offset) against your spouse's past-due obligation(s), complete and attach another Form 8379 to allocate the additional refund.

Net operating loss (NOL).   Attach a computation of your NOL using Schedule A (Form 1045) and a computation of any NOL carryover using Schedule B (Form 1045). A refund based on an NOL should not include a refund of self-employment tax reported on Form 1040X, line 9. See Pub. 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, for details.

Carryback claims.   You must attach copies of the following if Form 1040X is used as a carryback claim.

  • Both pages of Form 1040 and Schedules A and D, if applicable, for the year in which the loss or credit originated. Enter “ Attachment to Form 1040X—Copy Only—Do Not Process ” at the top of these forms.

  • Any Schedules K-1 you received from any partnership, S corporation, estate, or trust for the year of the loss or credit that contributed to the loss or credit carryback.

  • Any form or schedule from which the carryback results, such as Form 3800, General Business Credit; Form 6781, Gains and Losses From Section 1256 Contracts and Straddles; or Schedule C or F.

  • Forms or schedules for items refigured in the carryback year such as Form 6251, Alternative Minimum Tax—Individuals, Form 3800, or Schedule A.

CAUTION:Your Form 1040X must have the appropriate forms and schedules attached or it will be returned.

Note.  If you were married and you did not have the same filing status (married filing jointly or married filing separately) for all of the years involved in figuring the loss or credit carryback, you may have to allocate income, deductions, and credits. For details, see the publication for the type of carryback you are claiming. For example, see Pub. 536 for a net operating loss or Pub. 514, Foreign Tax Credit for Individuals, for a foreign tax credit.

Resident and nonresident aliens.   Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. For details, see Pub. 519, U.S. Tax Guide for Aliens.   To amend Form 1040NR or 1040NR-EZ or to file the correct return, you must (a) fill in your name, address, and IRS individual taxpayer identification number (ITIN) or social security number (SSN) on Form 1040X; and (b) attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X.   Across the top of the return, enter “ Amended. ” Also, complete Part II of Form 1040X, including an explanation of the changes or corrections made.

Child's return.   If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, add “ By (your signature), parent for minor child. ”

Death of a taxpayer.   If filing Form 1040X for a deceased taxpayer, enter “ Deceased, ” the deceased taxpayer's name, and the date of death across the top of Form 1040X.   If you are filing a joint return as a surviving spouse, enter “ Filing as surviving spouse ” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.

Claiming a refund for a deceased taxpayer.   If you are filing a joint return as a surviving spouse, you only need to file Form 1040X to claim the refund. If you are a court-appointed personal representative or any other person claiming the refund, file Form 1040X and attach Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, and any other information required by its instructions. For more details, see Pub. 559, Survivors, Executors, and Administrators.

Line Instructions

Name, Address, and SSN

If you and your spouse are amending a joint return, list your names and SSNs in the same order as shown on the original return. If you are changing from a separate to a joint return and your spouse did not file an original return, enter your name and SSN first.

Foreign address.   Enter the information in the following order: City, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Line A

Changing your mailing address.   If you check the “ Yes ” box or fail to check either box, we will change your address in our system to that shown on this Form 1040X. Any refund or correspondence will be sent to the new address. If you check the “ No ” box, we will retain the address currently in our system and any refund or correspondence will be sent to that address.

Line B

Changing from separate to a joint return.   If you and your spouse are changing from separate returns to a joint return, follow these steps.

  1. Enter in column A the amounts from your return as originally filed or as previously adjusted (either by you or the IRS).

  2. Combine the amounts from your spouse's return as originally filed or as previously adjusted with any other changes you or your spouse are making to determine the amounts to enter in column B. If your spouse did not file an original return, include your spouse's income, deductions, credits, other taxes, etc., to determine the amounts to enter in column B.

  3. Read the instructions for column C on this page to figure the amounts to enter in that column.

Both of you must sign Form 1040X.

Joint and several tax liability.    If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, you may qualify for innocent spouse relief. For details, see Form 8857 or Pub. 971 (both relating to innocent spouse relief).

Head of household.   If you are changing to the head of household filing status and the qualifying person is a child but not your dependent, enter the child's name and “ QND ” in Part II of Form 1040X.

CAUTION: Generally, married people cannot file as head of household. But see Pub. 501, Exemptions, Standard Deduction, and Filing Information, for an exception.

Lines 1 Through 33

TIP: If you are only providing additional information and not changing amounts you originally reported, skip lines 1-33 and complete Part II and, if applicable, Part III.

To help you complete Form 1040X, start with:

  • Line 1 if you are changing income or deductions.

  • Line 6 if you are changing only credits or other taxes.

  • Line 10 if you are changing only payments.

Columns A Through C

Column A.   Enter the amounts from your original return. However, if you previously amended that return or it was changed by the IRS, enter the adjusted amounts.

Column B.   Enter the net increase or decrease for each line you are changing.   Explain each change in Part II. If you need more space, attach a statement. Also, attach any schedule or form relating to the change. For example, attach Schedule A (Form 1040) if you are amending Form 1040 to itemize deductions. Do not attach items unless required to do so.

Column C.   To figure the amounts to enter in this column:

  • Add the increase in column B to the amount in column A, or

  • Subtract the decrease in column B from the amount in column A.

For any item you do not change, enter the amount from column A in column C.

Note. Show any negative numbers (losses or decreases) in Columns A, B, or C in parentheses.

Example.

Anna Arbor originally reported $21,000 as her adjusted gross income on her 2006 Form 1040A. She received another Form W-2 for $500 after she filed her return. She completes line 1 of Form 1040X as follows.

Col. A  Col. B  Col. C 
Line 1 $21,000 $500 $21,500

She would also report any additional federal income tax withheld on line 11 in column B.

Income and Deductions

Line 1

Enter your adjusted gross income (AGI). To find the corresponding line on the return you are amending, use the chart on page 7 for the appropriate year.

A change you make to your AGI can cause other amounts to increase or decrease. For example, increasing your AGI may:

  • Decrease your miscellaneous itemized deductions, the credit for child and dependent care expenses, the child tax credit, or education credits, or

  • Increase your allowable charitable contributions deduction or the taxable amount of social security benefits.

Changing your AGI may also affect your total itemized deductions or your deduction for exemptions (see the instructions for line 4). Whenever you change your AGI, refigure these items, those listed above, and any other deduction or credit you are claiming that has a limit based on AGI.

Correcting your wages or other employee compensation?   Attach a copy of all additional or corrected Forms W-2 you received after you filed your original return.

Changing your IRA deduction?   In Part II of Form 1040X, enter “ IRA deduction ” and the amount of the increase or decrease. If changing from a deductible to a nondeductible IRA contribution, also complete and attach Form 8606, Nondeductible IRAs.

Line 2

Did you originally file using TeleFile (for 2004 only) or Form 1040EZ?

?  Yes.  See TeleFile (for 2004 only) and Form 1040EZ Filers—Lines 2 and 4 on this page for the amount to enter on line 2, column A.
?  No.  Use the following chart to find the amount to enter on line 2, column A.
IF you are
filing Form...
THEN enter on line 2, column A, the amount from Form...
1040 1040, line 40 for 2005-2007; line 39 for 2004
1040A 1040A, line 24 for 2004-2007

Line 4

Did you originally file using TeleFile (for 2004 only) or Form 1040EZ?

?  Yes.  See TeleFile (for 2004 only) and Form 1040EZ Filers—Lines 2 and 4 on this page for the amount to enter on line 4, column A.
?  No.  Use the following chart to find the amount to enter on line 4, column A.
IF you are filing Form... THEN enter on line 4, column A, the amount from Form...
1040* 1040, line 42 for 2005-2007; line 41 for 2004
1040A 1040A, line 26 for 2004-2007
* If the amount in column A or C of line 1 is over $107,025, see Who must use the Deduction for Exemptions Worksheet below.

Changing the number of exemptions claimed?   If you are changing the number of exemptions for yourself, your spouse, or your dependents, complete Form 1040X, lines 25 to 30 (line 33 if necessary) in Part I. Also complete line 32.

Note. Special instructions apply when completing Part I if you are claiming or changing an exemption amount for 2005 or 2006 for housing individuals displaced by Hurricane Katrina but not otherwise changing the number of exemptions previously claimed, or if you are claiming or changing a Hurricane Katrina exemption amount in addition to changing the number of exemptions previously claimed. For details, see Claiming or changing a Hurricane Katrina exemption amount on page 6.

Who must use the Deduction for Exemptions Worksheet.   Use the chart below to find out if you must use that worksheet in the Form 1040 or Form 1040A instructions for the year you are amending to figure the amount to enter on line 4 and, if applicable, line 30.
You must use the Deduction for
Exemptions Worksheet if—
You are amending your: And your filing status is: And the amount in col. A or C of line 1 is over:
2007
return
Married filing separately $117,300
Married filing jointly or
Qualifying widow(er)
234,600
Single 156,400
Head of household 195,500
2006
return
Married filing separately $112,875
Married filing jointly or
Qualifying widow(er)
225,750
Single 150,500
Head of household 188,150
2005
return
Married filing separately $109,475
Married filing jointly or
Qualifying widow(er)
218,950
Single 145,950
Head of household 182,450
2004
return
Married filing separately $107,025
Married filing jointly or
Qualifying widow(er)
214,050
Single 142,700
Head of household 178,350

TeleFile (for 2004 only) and Form 1040EZ Filers—Lines 2 and 4

TeleFile filers.   The amounts to enter on lines 2 and 4 of Form 1040X depend on whether you (or your spouse) could be claimed as a dependent on someone else's return. First, get Form 1040EZ for 2004. Next, complete line 5 of Form 1040EZ and, if applicable, the worksheet on the back of the form. Then, see Form 1040EZ filers next to determine the amounts to enter on lines 2 and 4 of Form 1040X.

Form 1040EZ filers.   Did someone claim you as a dependent on their return? (On your 2005-2007 Form 1040EZ, one or both boxes on line 5 will be checked. On your 2004 Form 1040EZ, the “ Yes ” box on line 5 will be checked.)

?  Yes.  On Form 1040X, line 2, enter the amount from line E (line D for 2005) of the worksheet on the back of Form 1040EZ. On Form 1040X, line 4, enter -0- (or the amount from line F (line E for 2005) of the 1040EZ worksheet if married filing jointly).
?  No.  Use the chart on page 5 to find the amounts to enter on lines 2 and 4.
IF you are amending your... AND your filing status is... THEN enter on Form 1040X,
line 2... line 4...
2007
return
Single
Married filing jointly
$5,350
10,700
$3,400
6,800
2006
return
Single
Married filing jointly
$5,150
10,300
$3,300
6,600
2005
return
Single
Married filing jointly
$5,000
10,000
$3,200
6,400
2004
return
Single
Married filing jointly
$4,850
9,700
$3,100
6,200

Line 5

The amount in any column of line 5 may be negative.

Example. Margaret Coffey showed $0 taxable income on her original return, even though she actually had a loss of $1,000. She later discovered she had additional income of $2,000. Her Form 1040X, line 5, would show ($1,000) in column A, $2,000 in column B, and $1,000 in column C. If she failed to take into account the loss she actually had on her original return, she would report $2,000 in column C and possibly overstate her tax liability.

Tax Liability

Line 6

Enter your income tax before subtracting any credits. Figure the tax on the taxable income reported on line 5, column C. Attach the appropriate schedule or form(s). Include on line 6 any additional taxes from Form 4972, Tax on Lump-Sum Distributions; Form 8889, Health Savings Accounts (HSAs); and any recapture of education credits.

CAUTION: Any changes made to lines 1 through 5 above may affect or cause you to owe alternative minimum tax. See the instructions for the form you are amending to determine if you must file Form 6251, Alternative Minimum Tax—Individuals. Include any alternative minimum tax on line 6.

Indicate the method you used to figure the tax shown in column C. For example:

IF you used...  THEN enter on Form 1040X, line 6... 
The Tax Tables Table
The Tax Computation Worksheet TCW
Schedule D (Form 1040) Sch. D
Schedule J (Form 1040) Sch. J
The Qualified Dividends and Capital Gain Tax Worksheet QDCGTW
The Foreign Earned Income Tax Worksheet FEITW

Line 7

Enter your total credits, such as:

  • Credit for child and dependent care expenses.

  • Credit for the elderly or the disabled.

  • Education credits.

  • Retirement savings contributions credit.

  • Child tax credit.

  • Adoption credit.

  • Nonrefundable credit for prior year minimum tax.

Do not include the federal telephone excise tax credit or the credits from Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains; Form 4136, Credit for Federal Tax Paid on Fuels; Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, if the credit is refundable; and Form 8885, Health Coverage Tax Credit. Instead, use line 15 for these credits.

To find the corresponding lines on the return you are amending, use the chart on page 7 for the appropriate year.

Line 9

Include other taxes such as:

  • Self-employment tax.

  • Additional tax on IRAs, other qualified retirement plans, etc.

  • Advance earned income credit payments.

  • Recapture taxes (for example, recapture of investment credit or low-income housing credit).

  • Tax from Form 4970, Tax on Accumulation Distribution of Trusts.

  • Household employment taxes. If you are changing these taxes, attach Schedule H (Form 1040) and enter in Part II of Form 1040X the date the error was discovered. If you are changing the wages paid to an employee for whom you filed Form W-2, you must also file Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements.

To find the corresponding lines on the return you are amending, use the chart on page 7 for the appropriate year.

Payments

Lines 11 Through 16

To find the corresponding lines on the return you are amending, use the chart on page 7 for the appropriate year.

Line 11.   If you are changing these amounts, attach to the front of Form 1040X a copy of all additional or corrected Forms W-2 or 1099-R you received after you filed your original return. Enter in column B any additional amounts shown on these forms as Federal income tax withheld .

Line 12.   Enter the estimated tax payments you claimed on your original return. If you filed Form 1040-C, U.S. Departing Alien Income Tax Return, include the amount you paid as the balance due with that return.

Line 13.   If you are amending your return to claim the earned income credit (EIC) and you have a qualifying child, attach Schedule EIC (Form 1040A or 1040).

CAUTION: If your EIC was reduced or disallowed for a tax year after 1996, see the Instructions for Form 8862, Information To Claim Earned Income Credit After Disallowance, to find out if you must also file that form to claim the credit.

Line 14.   If you are amending your return to claim the additional child tax credit, attach Form 8812.

Line 15.   If you are amending your return to claim a credit on this line, attach Form 2439 (Copy B), Form 4136, Form 8801 (if the credit claimed is refundable), Form 8885, or Form 8913, if required.

Note. The federal telephone excise tax credit applies only to 2006.

Line 16.   Enter any amount paid with Forms 4868 or 2350 (or Form 2688 for 2004 only). Also include any amount paid with a credit card used to get an extension of time to file. But do not include the convenience fee you were charged. Also include any amount paid by electronic funds withdrawal.

Line 17.

Enter the amount of tax you paid from the “ Amount you owe ” line on your original return. Also, include any additional tax payments made after it was filed. Do not include payments of interest or penalties.

Refund or Amount You Owe

Line 19

Enter the overpayment from your original return. You must enter that amount because any additional refund you claim on Form 1040X will be sent separately from any refund you have not yet received from your original return.

If your original return was changed by the IRS and the result was an additional overpayment of tax, also include that amount on line 19. Do not include interest you received on any refund.

To find the corresponding lines on the return you are amending, use the chart on page 7 for the appropriate year.

Lines 20 and 21

If line 20 is negative, treat it as a positive amount and add it to the amount on line 10, column C. Enter the result on line 21. This is the amount you owe.

Send Form 1040X with a check or money order for the full amount payable to the “ United States Treasury. ” Do not send cash. On your payment, put your name, address, daytime phone number, and SSN. Also, enter the tax year and type of return you are amending (for example, “ 2007 Form 1040 ”). We will figure any interest due and send you a bill.

To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “ $ XXX— ” or
“ $ XXX xx/100 ”).

What if you cannot pay?   If you cannot pay the full amount shown on line 21, you may ask to make monthly installment payments. You may have up to 60 months to pay.   To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull down menu under “ I need to... ” and select “ Set Up a Payment Plan. ” If you use Form 9465, see its instructions.

Lines 23 and 24

The refund amount on line 23 will be sent separately from any refund you claimed on your original return (see the instructions for line 19). We will figure any interest and include it in your refund.

Enter on line 24 the amount, if any, from line 22 you want applied to your estimated tax for next year. Also, enter that tax year. No interest will be paid on this amount. You cannot change the election to apply part or all of the overpayment on line 22 to next year's estimated tax.

Paid Preparer

Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign.

Exemptions (Part I)

Claiming or changing a Hurricane Katrina exemption amount.   If you are claiming or changing an exemption amount for 2005 or 2006 for housing individuals displaced by Hurricane Katrina and:

  • You are not otherwise changing the number of exemptions previously claimed, do not complete Form 1040X, lines 25 to 30. Instead, complete Form 8914, lines 1 and 2 for 2005 (lines 1 through 6 for 2006), showing only the individual(s) for whom the change is being made. Enter the amount from Form 8914, line 2 for 2005 (line 6 for 2006), on Form 1040X, line 31, column B. Complete line 32.

  • You are also changing the number of exemptions previously claimed, complete Form 1040X, lines 25 to 30 (line 33 if necessary). Then complete Form 8914, lines 1 and 2 for 2005 (lines 1 through 6 for 2006), showing only the individual(s) for whom the change is being made. Enter the amount from Form 8914, line 2 for 2005 (line 6 for 2006), on Form 1040X, line 31, column B. Complete line 32.

Line 30

You may have to use the Deduction for Exemptions Worksheet in the Form 1040 or Form 1040A instructions to figure the amount to enter on line 30. To find out if you do, see the instructions for line 4. If you do not have to use that worksheet, multiply the applicable dollar amount listed on line 30 by the number of exemptions on line 29.

Line 33

If you are adding more than six dependents, attach a statement with the required information.

Column (b).   You must enter each dependent's social security number (SSN). If your dependent child was born and died in the tax year you are amending and you do not have an SSN for the child, you may attach a copy of the child's birth certificate instead and enter “ Died ” in column (b).   Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may disallow the exemption claimed for the dependent and reduce or disallow any other tax benefits (such as the child tax credit) based on that dependent.

Note. For details on how to get an SSN or correct a name or number, see the 2007 Form 1040 or Form 1040A instructions.

Column (d).   Check the box in column (d) if your dependent is also a qualifying child for the child tax credit. See the Form 1040 or 1040A instructions for the year you are amending to find out who is a qualifying child.

Children who did not live with you due to divorce or separation.   If you are claiming a child who did not live with you under the rules for children of divorced or separated parents, you must attach certain forms or statements to Form 1040X. For more information, see Pub. 501 or the instructions for Form 1040 or Form 1040A for the tax year being amended.

Presidential Election Campaign Fund (Part III)

You may use Form 1040X to have $3 go to the fund if you (or your spouse on a joint return) did not do so on your original return. This must be done within 20½ months after the original due date for filing the return. For calendar year 2007, this period ends on January 4, 2010. A previous designation of $3 to the fund cannot be changed.

Charts

Use the chart for the year you are amending to find the corresponding lines on your return.

CAUTION: Be sure to include write-in amounts from the return you are amending.

2007
IF you are completing Form 1040X... THEN the corresponding line(s) on the 2007 Form...
1040 is: 1040A is: 1040EZ is:
Line 1 37 21 4
Line 7 47-55 29-33 N/A
Line 9 58-62 36 N/A
Lines 11-16 64-71 38-41 7 and 8
Line 19 73 43 11a
2006
IF you are completing Form 1040X... THEN the corresponding line(s) on the 2006 Form...
1040 is: 1040A is: 1040EZ is:
Line 1 37 21 4
Line 7 47-55 29-33 N/A
Line 9 58-62 36 N/A
Lines 11-16 64-71 38-42 7-9
Line 19 73 44 12a
2005
IF you are completing Form 1040X... THEN the corresponding line(s) on the 2005 Form...
1040 is: 1040A is: 1040EZ is:
Line 1 37 21 4
Line 7 47-55 29-34 N/A
Line 9 58-62 37 N/A
Lines 11-16 64-70 39-42 7 and 8
Line 19 72 44 11a
2004
IF you are completing Form 1040X... THEN the corresponding line(s) on the 2004 Form...
1040 is: 1040A is: 1040EZ is:
Line 1 36 21 4
Line 7 46-54 29-34 N/A
Line 9 57-61 37 N/A
Lines 11-16 63-69 39-42 7 and 8
Line 19 71 44 11a

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

We welcome comments on forms.   If you have comments or suggestions for making this form simpler, we would be happy to hear from you. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Enter “ Forms Comment ” on the subject line. Or you can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see Where To File on page 2.

Estimates of Taxpayer Burden

The table below shows burden estimates for taxpayers filing a Form 1040X. Time spent and out-of-pocket costs are estimated separately. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples of out-of-pocket costs include tax return preparation and submission fees, postage, tax preparation software costs, photocopying costs, and phone calls (if not toll-free).

Both time and cost burdens are national averages and do not necessarily reflect a “ typical ” case. The averages include all associated forms and schedules, across all preparation methods and all taxpayer activities. Within each of these estimates, there is significant variation in taxpayer activity. Similarly, tax preparation fees vary extensively depending on the taxpayer's situation and issues, the type of professional preparer, and the geographic area.

The data shown are the best estimates available as of October 19, 2007, from tax returns filed for 2006. The method used to estimate taxpayer burden incorporates results from a taxpayer burden survey conducted in 2000 and 2001. The estimates are subject to change as new forms and data become available. The estimates do not include burden associated with post-filing activities. However, operational IRS data indicate that electronically prepared and e-filed returns have fewer errors, implying a lower overall post-filing burden.

If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under “ We welcome comments on forms ” above.

Estimated Average Taxpayer Burden

The average time and costs required to complete and file Form 1040X, its schedules, and accompanying forms will vary depending on individual circumstances. The estimated averages are:

Average Time Burden (Hours) Average Cost (Dollars)
3.5 $28