Instructions For Form 1040x - Amended U.s. Individual Income Tax Return

Where To File

Net operating loss (NOL). Attach a computation of your

NOL using Schedule A (Form 1045) and any carryover

Mail your return to the Internal Revenue Service Center for

using Schedule B (Form 1045). A refund based on an NOL

the place where you live. If you are filing Form 1040X in

should not include a refund of self-employment tax reported

response to a notice you received from the IRS, mail it to the

on Form 1040X, line 9. See Pub. 536, Net Operating Losses

address shown on the notice.

(NOLs) for Individuals, Estates, and Trusts, for details.

Carryback claims. You must attach copies of the following

IF you live in:*

THEN use this address:

if Form 1040X is used as a carryback claim.

•

Both pages of Form 1040 and Schedules A and D, if

Alabama, Delaware, Florida,

applicable, for the year in which the loss or credit originated.

Georgia, North Carolina, Rhode

Atlanta, GA 39901

Enter “Attachment to Form 1040X — Copy Only — Do Not

Island, South Carolina, Virginia

Process” at the top of these forms.

•

Any Schedules K-1 you received from any partnership, S

Alaska, Arizona, California,

corporation, estate, or trust for the year of the loss or credit

Colorado, Hawaii, Idaho,

that contributed to the loss or credit carryback.

Minnesota, Montana, Nebraska,

•

Fresno, CA 93888 – 0422

Any form or schedule from which the carryback results,

Nevada, New Mexico, North

such as Form 3800, Form 6781, or Schedule C or F.

Dakota, Oregon, South Dakota,

•

Forms or schedules for items refigured in the carryback

Utah, Washington, Wyoming

year such as Form 6251, Form 3800, or Schedule A.

District of Columbia, Maine,

Your Form 1040X must have the appropriate forms

Maryland, Massachusetts, New

Andover, MA 05501

and schedules attached or it will be returned.

Hampshire, New York, Vermont

CAUTION

Note. If you filed a joint or separate return for some, but not

Arkansas, Connecticut, Illinois,

all, of the years involved in figuring the loss or credit

Indiana, Iowa, Kentucky (if filing

carryback, you may have to allocate income, deductions,

after June 30, 2007), Michigan,

Kansas City, MO 64999

Missouri, New Jersey, Ohio,

and credits. For details, see the publication for the type of

Pennsylvania (if filing after June

carryback you are claiming. For example, see Pub. 536 for a

30, 2007), Wisconsin

net operating loss, or for a foreign tax credit, see Pub. 514,

Foreign Tax Credit for Individuals.

Kentucky (if filing before July 1,

Resident and nonresident aliens. Use Form 1040X to

2007), Pennsylvania (if filing

Philadelphia, PA 19255

amend Form 1040NR or Form 1040NR-EZ. Also, use Form

before July 1, 2007)

1040X if you should have filed Form 1040, 1040A, or

1040EZ instead of Form 1040NR or 1040NR-EZ, or vice

Kansas, Louisiana, Mississippi,

versa. For details, see Pub. 519, U.S. Tax Guide for Aliens.

Oklahoma, Tennessee, Texas,

Austin, TX 73301

To amend Form 1040NR or 1040NR-EZ or to file the

West Virginia, APO, FPO

correct return, you must (a) fill in your name, address, and

IRS individual taxpayer identification number (ITIN) or social

Guam: Permanent residents — Department of Revenue and

security number (SSN) on Form 1040X; and (b) attach the

Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921

corrected return (Form 1040, Form 1040NR, etc.) to Form

1040X.

Virgin Islands: Permanent residents — V.I. Bureau of Internal

Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI

Across the top of the return, enter “Amended.” Also,

00802

complete Part II of Form 1040X, including an explanation of

the changes or corrections made.

If you live in American Samoa or Puerto Rico (or exclude income

under section 933); are a nonpermanent resident of Guam or the

Child’s return. If your child cannot sign the return, either

Virgin Islands; have a foreign address; are a dual-status alien; or

parent may sign the child’s name in the space provided.

file Form 2555, 2555-EZ, or 4563, use this address: Internal

Then, add “By (your signature), parent for minor child.”

Revenue Service Center, Austin, TX 73301-0215, USA

Death of a taxpayer. If filing Form 1040X for a deceased

* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the

taxpayer, enter “Deceased,” the deceased taxpayer’s name,

Internal Revenue Service Center, Austin, TX 73301-0215, USA.

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

Special Situations

return. If someone else is the personal representative, he or

she must also sign.

Tax shelters. If amending your return to include any item

relating to a tax shelter required to be registered, attach

Claiming a refund for a deceased taxpayer. If you are

Form 8271, Investor Reporting of Tax Shelter Registration

filing a joint return as a surviving spouse, you only need to

Number, or Form 8886, Reportable Transaction Disclosure

file Form 1040X to claim the refund. If you are a

Statement, as appropriate.

court-appointed representative or any other person claiming

Injured spouse claim. Do not use Form 1040X to file an

the refund, file Form 1040X and attach Form 1310,

injured spouse claim. Instead, file Form 8379, Injured

Statement of Person Claiming Refund Due a Deceased

Spouse Allocation. However, if you file Form 1040X to

Taxpayer, and any other information required by its

request an additional refund, attach a revised Form 8379 if

instructions. For more details, see Pub. 559, Survivors,

you want the refund allocated between you and your

Executors, and Administrators.

spouse.

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Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2007 Page 2

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