Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2009

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Department of the Treasury
Instructions for Form 1040X
Internal Revenue Service
(Rev. February 2009)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
Do not file more than one original return for the same
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year, even if you have not received your refund or
otherwise noted.
have not heard from the IRS since you filed. Filing
CAUTION
General Instructions
more than one original return for the same year, or sending
in more than one copy of the same return (unless we ask
you to do so), could delay your refund.
Purpose of Form
Bad debt or worthless security. A Form 1040X based on
Use Form 1040X for the following reasons.
a bad debt or worthless security generally must be filed
Correct Forms 1040, 1040A, 1040EZ, 1040EZ-T,
within 7 years after the due date of the return for the tax
1040NR, or 1040NR-EZ.
year in which the debt or security became worthless. For
Make certain elections after the prescribed deadline (see
more details, see section 6511.
Regulations sections 301.9100-1 through -3 for details.
Loss or credit carryback. A Form 1040X based on a net
Change amounts previously adjusted by the IRS. Do not
operating loss or capital loss carryback or a general
include any interest or penalties on Form 1040X; they will be
business credit carryback generally must be filed within 3
adjusted accordingly.
years after the due date of the return (including extensions)
for the tax year of the net operating loss, capital loss, or
Make a claim for a carryback due to a loss or unused
unused credit.
credit. For more information, see pages 2 and 3.
Reimbursement received for hurricane-related casualty
File a separate Form 1040X for each year you are
loss. If you claimed a casualty loss on your main home
amending. If you are changing your federal return, you may
resulting from Hurricanes Katrina, Rita, or Wilma, and later
also have to change your state return. Allow 8 to 12 weeks
received a qualified grant as reimbursement for that loss,
to process Form 1040X.
you can file an amended return for the year the casualty loss
deduction was claimed (and for any tax year to which the
If you file a Form 1040X claiming a refund or credit
deduction was carried) to reduce the casualty loss deduction
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for more than the allowable amount, you may be
(but not below zero) by the amount of the reimbursement.
subject to a penalty of 20% of the amount that is
CAUTION
To qualify, your grant must have been issued under Public
determined to be excessive. See section 6676.
Law 109-148, 109-234, or 110-116. Examples of qualified
grants are the Louisiana Road Home Grants and the
Filing Form 1045. You can use Form 1045, Application for
Mississippi Development Authority Hurricane Katrina
Tentative Refund, instead of Form 1040X to apply for a
Homeowner Grants.
refund based on the carryback of a net operating loss, an
You must file Form 1040X by the later of the due date
unused general business credit, or a net section 1256
(as extended) for filing your tax return for the tax year in
contracts loss; or an overpayment of tax due to a claim of
which you received the grant, or July 30, 2009. Enter
right adjustment under section 1341(b)(1). But Form 1045
“Hurricane Grant Relief” in dark, bold letters at the top of
must be filed within 1 year after the end of the year in which
page 1 of Form 1040X. Include the following materials with
the loss, credit, or claim of right adjustment arose. For more
your amended return.
details, see the Instructions for Form 1045.
1. Proof of the amount of any hurricane relief grant
Filing Form 843. If you are requesting a refund of
received.
penalties and interest or an addition to tax that you have
2. A completed Form 2848, Power-of-Attorney and
already paid, file Form 843, Claim for Refund and Request
Declaration of Representative, if you wish to have your
for Abatement, instead of Form 1040X.
designated representative speak with us. (Do not include if a
valid Form 2848 is on file with the IRS.)
Information on Income,
Do not include on Form 1040X any adjustments
Deductions, etc.
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other than the reduction of the casualty loss
If you have questions such as what income is taxable or
deduction if the period of limitations on assessment
CAUTION
what expenses are deductible, the instructions for the return
is closed for the tax year for those adjustments.
or form you are amending may help. Use the instructions for
Send your completed Form 1040X and attachments to:
the return to find the method you should use to figure the
Department of the Treasury
corrected tax. To get prior year forms, schedules, and
Internal Revenue Service Center
instructions, call 1-800-TAX-FORM (1-800-829-3676) or
Austin, TX 73301-0255
download them from the IRS website at
Waiver of penalties and interest. If you pay the entire
balance due on your amended return within 1 year of timely
When To File
filing your amended return, no interest or penalties will be
File Form 1040X only after you have filed your original
charged on the balance due. Payments made after you file
return. Generally, for a credit or refund, Form 1040X must
Form 1040X should clearly designate that the payment is to
be filed within 3 years after the date you filed the original
be applied to reduce the balance due shown on the Form
return or within 2 years after the date you paid the tax,
1040X per IRS Notice 2008-95. For this purpose, any
whichever is later. A return filed early is considered filed on
amended return filed under this program before July 30,
the due date.
2009, will be treated as filed on July 30, 2009.
Cat. No. 11362H

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