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

return and your spouse did not file an original return, enter

relating to the change. For example, attach Schedule A

your name and SSN first.

(Form 1040) if you are amending Form 1040 to itemize

deductions. Do not attach items unless required to do so.

Foreign address. Enter the information in the following

order: City, province or state, and country. Follow the

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

•

country’s practice for entering the postal code. Do not

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

abbreviate the country name.

•

Subtract the decrease in column B from the amount in

Line A

column A.

Changing your mailing address. If you check the “Yes”

For any item you do not change, enter the amount from

box or fail to check either box, we will change your address

column A in column C.

in our system to that shown on this Form 1040X. Any refund

or correspondence will be sent to the new address. If you

Note. Show any negative numbers (losses or decreases)

check the “No” box, we will retain the address currently in

in Columns A, B, or C in parentheses.

our system and any refund or correspondence will be sent to

Example. Anna Arbor originally reported $21,000 as

that address.

her adjusted gross income on her 2008 Form 1040A. She

Line B

received another Form W-2 for $500 after she filed her

return. She completes line 1 of Form 1040X as follows.

Changing from separate to a joint return. If you and your

spouse are changing from separate returns to a joint return,

Col. A

Col. B

Col. C

follow these steps.

Line 1

$21,000

$500

$21,500

1. Enter in column A the amounts from your return as

originally filed or as previously adjusted (either by you or the

She would also report any additional federal income tax

IRS).

withheld on line 11 in column B.

2. Combine the amounts from your spouse’s return as

originally filed or as previously adjusted with any other

Income and Deductions

changes you or your spouse are making to determine the

amounts to enter in column B. If your spouse did not file an

Line 1

original return, include your spouse’s income, deductions,

Enter your adjusted gross income (AGI). To find the

credits, other taxes, etc., to determine the amounts to enter

corresponding line on the return you are amending, use the

in column B.

chart beginning on page 7 for the appropriate year.

3. Read the instructions for column C, on this page, to

figure the amounts to enter in that column.

A change you make to your AGI can cause other

4. Both of you must sign Form 1040X.

amounts to increase or decrease. For example, increasing

your AGI can:

•

Joint and several tax liability. If you file a joint return,

Decrease your miscellaneous itemized deductions, the

both you and your spouse are generally responsible for the

credit for child and dependent care expenses, the child tax

tax and any interest or penalties due on the return. This

credit, or education credits, or

•

means that if one spouse does not pay the tax due, the

Increase your allowable charitable contributions deduction

other may have to. However, you may qualify for innocent

or the taxable amount of social security benefits.

spouse relief. For details, see Form 8857 or Pub. 971 (both

Changing your AGI may also affect your total itemized

relating to innocent spouse relief).

deductions or your deduction for exemptions (see the

Changing to head of household filing status. If the

instructions for line 4). Whenever you change your AGI,

qualifying person is a child but not your dependent, enter the

refigure these items, those listed above, and any other

child’s name and “QND” in Part II of Form 1040X.

deduction or credit you are claiming that has a limit based

on AGI.

Generally, married people cannot file as head of

household. But for an exception, see Pub. 501,

Correcting your wages or other employee

Exemptions, Standard Deduction, and Filing

CAUTION

compensation. Attach a copy of all additional or corrected

Information.

Forms W-2 you received after you filed your original return.

Lines 1 Through 33

Changing your IRA deduction. In Part II of Form 1040X,

enter “IRA deduction” and the amount of the increase or

If you are providing only additional information and

decrease. If changing from a deductible to a nondeductible

TIP

not changing amounts you originally reported, skip

IRA contribution, also complete and attach Form 8606,

lines 1 – 33 and complete Part II and, if applicable,

Nondeductible IRAs.

Part III.

Line 2

For other changes to Form 1040X, start with:

•

Did you originally file using Form 1040EZ?

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.

Yes.

See Form 1040EZ Filers — Lines 2 and 4 on page 5

for the amount to enter on line 2, column A.

Columns A Through C

❏

No.

Use the following chart to find the amount to enter

Column A. Enter the amounts from your original return.

on line 2, column A.

However, if you previously amended that return or it was

changed by the IRS, enter the adjusted amounts.

IF you are

THEN enter on line 2, column A, the

filing Form...

amount from Form...

Column B. Enter the net increase or decrease for each line

you are changing.

1040

1040, line 40 for 2005 – 2008

Explain each change in Part II. If you need more space,

1040A

1040A, line 24 for 2005 – 2008

attach a statement. Also, attach any schedule or form

-4-

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2009 Page 4

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