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

Special rule for previously filed amended returns. In

Qualified reservist distributions. Reservists called to

order to receive the benefits discussed above, you must

active duty after September 11, 2001, can claim a refund of

notify the IRS if you previously filed an amended return

any 10% additional tax paid on an early distribution from a

based on receiving one of the above grants. For details, see

qualified pension plan.

Pub. 547, Casualties, Disasters, and Thefts; or Notice

To make this claim:

•

2008-95, 2008-44 I.R.B. 1076, available at

You must have been ordered or called to active duty after

2008-44_IRB/ar09.html.

September 11, 2001, for more than 179 days or for an

Nontaxable combat pay. If you received nontaxable

indefinite period,

•

combat pay in 2004 or 2005, and the treatment of the

The distribution must have been made on or after the date

combat pay as compensation for IRA purposes means that

you were ordered or called to active duty and before the

you can contribute more for those years than you already

close of your active duty period, and

•

had, you can make additional contributions to an IRA for

The distribution must have been from an IRA, or from

2004 or 2005 by May 28, 2009. File Form 1040X by the

amounts attributable to elective deferrals under a section

latest of:

401(k) or 403(b) plan or a similar arrangement.

•

3 years from the date you filed your original return for the

Eligible reservists should enter “Active Duty Reservist” at

year for which you made the contribution,

the top of page 1 of Form 1040X. In Part II, enter the date

•

2 years from the date you paid the tax for the year for

called to active duty, the amount of the retirement

which you made the contribution, or

distribution, and the amount of the early distribution tax paid.

•

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

For more information on these distributions, see Pub. 590,

Retroactive determination of nontaxable disability pay.

Individual Retirement Arrangements (IRAs).

Retired members of the uniformed services whose

Federal telephone excise tax (2006 only). If you are filing

retirement pay, in whole or in part, is retroactively

Form 1040X only to claim a refund of the federal telephone

determined by the Department of Veterans Affairs to be

excise tax, do the following.

disability pay can file claims for credits or refunds using

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

Form 1040X. For such claims filed after June 17, 2008, the

2. On line 15, enter the amount being claimed in

deadline is extended as follows.

columns B and C, and write “FTET” on the dotted line next

•

If your determination was made after June 16, 2008, you

to line 15.

have until the later of (a) 1 year beyond the determination

3. Enter “Federal Telephone Excise Tax” in Part II.

date, or (b) the normal deadline for filing a claim for refund

4. Sign the Form 1040X (both spouses must sign if filing

or credit. The normal deadline is the later of 3 years after

jointly) and mail it to the address shown on page 3 that

filing the original return or 2 years after paying the tax.

applies to you.

•

If your determination was made after December 31, 2000,

but before June 17, 2008, the period for filing a claim is

Note. If you are claiming the actual amount of the federal

extended until June 16, 2009.

telephone excise tax you paid, you must also attach Form

8913, Credit for Federal Telephone Excise Tax Paid, to your

To make these claims, you must file a separate Form

Form 1040X.

1040X for each year affected.

Recovery rebate credit (2008 only). You can use Form

The time during which Form 1040X may be filed can

1040X to claim this credit if you did not claim it or if you did

TIP

be suspended for certain people who are physically

not claim the correct amount on your original 2008 Form

or mentally unable to manage their financial affairs.

1040, 1040A, or 1040EZ. For information on how to claim

For details, see Pub. 556, Examination of Returns, Appeal

the credit, see the 2008 instructions for the form you are

Rights, and Claims for Refund.

amending.

Special Situations

Tax shelters. If amending your return to disclose

information for a reportable transaction in which you

First-time homebuyer credit. If you meet the

participated, attach Form 8886, Reportable Transaction

requirements for the first-time homebuyer credit and

Disclosure Statement.

purchased your qualifying home after December 31, 2008,

Household employment taxes. If you are changing these

and before December 1, 2009, you can choose to treat the

taxes, attach Schedule H (Form 1040) and enter in Part II of

home as purchased on December 31, 2008. To amend your

Form 1040X the date the error was discovered. For errors

return, file Form 1040X with a completed Form 5405,

discovered after December 31, 2008, any additional

First-Time Homebuyer Credit, attached. The box on Form

employment taxes owed must be paid with this return. If you

5405, Part I, line C, must be checked.

are changing the wages paid to an employee for whom you

Note. If you made this election before the February 2009

filed Form W-2, you must also file Form W-2c, Corrected

revision of Form 5405 was released, you can file Form

Wage and Tax Statement, and Form W-3c, Transmittal of

1040X with a new Form 5405 to claim the additional $500

Corrected Wage and Tax Statements. For more information,

credit for homes purchased in 2009.

see Pub. 926, Household Employer’s Tax Guide.

Bonus depreciation for the Kansas Disaster Area. You

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

can file an amended return to claim the Kansas additional

injured spouse claim. Instead, file Form 8379, Injured

first-year depreciation if you:

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

•

Timely filed a tax return for your tax year that included

request an additional refund and you do not want your

May 5, 2007,

portion of the overpayment to be applied (offset) against

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Have not claimed the Kansas additional first-year

your spouse’s past-due obligation(s), complete and attach

depreciation, and

another Form 8379 to allocate the additional refund.

•

Have not elected not to deduct the Kansas additional

Carryback claim — net operating loss (NOL). Attach a

first-year depreciation.

computation of your NOL using Schedule A (Form 1045)

File Form 1040X on or before December 31, 2009, for

and a computation of any NOL carryover using Schedule B

your tax year that includes May 5, 2007, and any affected

(Form 1045). A refund based on an NOL should not include

subsequent tax year. Enter “Filed Pursuant to Notice

a refund of self-employment tax reported on Form 1040X,

2008-67” at the top of page 1 of Form 1040X.

line 9. See Pub. 536, Net Operating Losses (NOLs) for

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Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2009 Page 2

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