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

Individuals, Estates, and Trusts, for details. Enter

Where To File

“Carryback Claim” at the top of page 1 of Form 1040X.

Mail your return to the Internal Revenue Service Center

Carryback claim — credits and other losses. You must

shown in the next column that applies to you. If you are filing

attach copies of the following.

Form 1040X in response to a notice you received from the

•

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

IRS, mail it to the address shown on the notice. If you are

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

filing Form 1040X due to hurricane grant relief, mail it to the

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

address shown on page 1.

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

IF you live in:*

THEN use this address:

that contributed to the loss or credit carryback.

•

Any form or schedule from which the carryback results,

Alabama, Florida, Georgia,

Department of the Treasury

North Carolina, South

Internal Revenue Service Center

such as Form 3800, General Business Credit; Form 6781,

Carolina, Virginia

Atlanta, GA 39901

Gains and Losses From Section 1256 Contracts and

Straddles; Form 4684, Casualties and Thefts; or Schedule C

Alaska, Arizona, California,

or F (Form 1040).

•

Colorado, Hawaii, Idaho,

Forms or schedules for items refigured in the carryback

Illinois, Iowa, Kansas,

year such as Form 6251, Alternative Minimum Tax —

Minnesota, Montana,

Department of the Treasury

Individuals; Form 3800; or Schedule A (Form 1040).

Nebraska, Nevada, New

Internal Revenue Service Center

Enter “Carryback Claim” at the top of page 1 of Form

Mexico, North Dakota,

Fresno, CA 93888-0422

1040X.

Oklahoma, Oregon, South

Dakota, Utah, Washington,

Your Form 1040X must have the appropriate forms

Wisconsin, Wyoming

and schedules attached or it will be returned.

CAUTION

District of Columbia, Maine,

Department of the Treasury

Maryland, Massachusetts,

Internal Revenue Service Center

Note. If you were married and you did not have the same

New Hampshire, Vermont

Andover, MA 05501-0422

filing status (married filing jointly or married filing separately)

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

Arkansas, Connecticut,

carryback, you may have to allocate income, deductions,

Delaware, Indiana,

Department of the Treasury

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

Michigan, Missouri, New

Internal Revenue Service Center

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

Jersey, New York, Ohio,

Kansas City, MO 64999

net operating loss or Pub. 514, Foreign Tax Credit for

Pennsylvania, Rhode

Individuals, for a foreign tax credit.

Island, West Virginia

Resident and nonresident aliens. Use Form 1040X to

Kentucky, Louisiana,

Department of the Treasury

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

Mississippi, Tennessee,

Internal Revenue Service Center

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

Texas

Austin, TX 73301

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

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

Guam: Permanent residents — Department of Revenue and

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

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

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

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

social security number (SSN) or IRS individual taxpayer

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

identification number (ITIN) on Form 1040X; and (b) attach

00802

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

Form 1040X.

American Samoa or Puerto Rico (or exclude income under section

933); are a nonpermanent resident of Guam or the Virgin Islands;

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

have an APO or FPO or foreign address; are a dual-status alien; or

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

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

explanation of the changes or corrections made.

the Treasury, Internal Revenue Service Center, Austin, TX

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

73301-0215, USA

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

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

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

Department of the Treasury, Internal Revenue Service Center, Austin, TX

73301-0215, USA.

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

Line Instructions

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

she must also sign.

Calendar or Fiscal Year

Claiming a refund for a deceased taxpayer. If you are

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

Above your name, enter the calendar or fiscal year of the

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

return you are amending.

court-appointed personal representative or any other person

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

Name, Address, and SSN

Statement of Person Claiming Refund Due a Deceased

Taxpayer, and any other information required by its

If you and your spouse are amending a joint return, list your

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

names and SSNs in the same order as shown on the

Executors, and Administrators.

original return. If you are changing from a separate to a joint

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Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2009 Page 3

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