Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2009 Page 5
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8Line 4
Worksheet in the instructions for the form and year you are
amending.
Did you originally file using Form 1040EZ?
You must use the Deduction for
❏
Yes.
See Form 1040EZ Filers — Lines 2 and 4 below for
Exemptions Worksheet if —
the amount to enter on line 4, column A.
And the
❏
No.
Use the following chart to find the amount to enter
amount in
You are
col. C of
on line 4, column A.
amending
line 1 is
your:
And your filing status is:
over:
IF you are filing
THEN enter on line 4, column A, the
Form...
amount from Form...
Married filing separately
$119,975
1040*
1040, line 42 for 2005 – 2008
Married filing jointly or
1040A*
1040A, line 26 for 2005 – 2008
2008
Qualifying widow(er)
239,950
* If the amount in column C of line 1 is over $109,475, see Who Must Use
return
the Deduction for Exemptions Worksheet on this page.
Single
159,950
Head of household
199,950
Form 1040EZ Filers—Lines 2 and 4
Did someone claim you as a dependent on his or her
Married filing separately
$117,300
return? (On your 2005 – 2008 Form 1040EZ, one or both
boxes on line 5 will be checked.)
Married filing jointly or
2007
Qualifying widow(er)
234,600
❏
return
Yes.
On Form 1040X, line 2, enter the amount from line
Single
156,400
E (line D for 2005) of the worksheet on the back of
Form 1040EZ. On Form 1040X, line 4, enter -0- (or,
Head of household
195,500
if married filing jointly, the amount from line F (line E
for 2005) of the 1040EZ worksheet).
Married filing separately
$112,875
❏
No.
Use the chart below to find the amounts to enter on
Married filing jointly or
lines 2 and 4.
2006
Qualifying widow(er)
225,750
return
Single
150,500
THEN enter on Form 1040X,
IF you are
Head of household
188,150
amending
AND your filing
your...
status is...
line 2...
line 4...
Married filing separately
$109,475
2008
Single
$ 5,450
$3,500
return
Married filing jointly
10,900
7,000
Married filing jointly or
2005
Qualifying widow(er)
218,950
2007
Single
$ 5,350
$3,400
return
return
Married filing jointly
10,700
6,800
Single
145,950
2006
Single
$ 5,150
$3,300
Head of household
182,450
return
Married filing jointly
10,300
6,600
2005
Single
$ 5,000
$3,200
Line 5
return
Married filing jointly
10,000
6,400
If the taxable income on the return you are amending is $0
and you have made changes on Form 1040X, line 1, 2, or 4,
Changing the Number of Exemptions Claimed
enter on line 5 (column A) the actual taxable income instead
of $0. Enclose a negative amount in parentheses.
If you are changing the number of exemptions for yourself,
your spouse, or your dependents, complete Form 1040X,
Example. Margaret Coffey showed $0 taxable income
lines 25 to 30 (and line 33, if necessary) in Part I. Also
on her original return, even though she actually had a loss of
complete line 32.
$1,000. She later discovered she had additional income of
$2,000. Her Form 1040X, line 5, would show ($1,000) in
Note. Special instructions apply when completing Part I if
column A, $2,000 in column B, and $1,000 in column C. If
you are claiming or changing a 2005 or 2006 exemption
she failed to take into account the loss she actually had on
amount for housing individuals displaced by Hurricane
her original return, she would report $2,000 in column C and
Katrina or a 2008 exemption amount for housing Midwestern
possibly overstate her tax liability.
displaced individuals. If you are not changing the number of
exemptions previously claimed, or if you are claiming or
Tax Liability
changing a Hurricane Katrina or Midwestern displaced
individual exemption amount in addition to changing the
Line 6
number of exemptions previously claimed, see Claiming or
changing a Hurricane Katrina exemption amount or Claiming
Enter your income tax before subtracting any credits. Figure
or changing an exemption amount for a Midwestern
the tax on the taxable income reported on line 5, column C.
displaced individual on page 7.
Attach the appropriate schedule or form(s) that you used to
figure your tax. Do not attach worksheets. Include on line 6
Who Must Use the Deduction for Exemptions
any additional taxes from Form 4972, Tax on Lump-Sum
Worksheet
Distributions; Form 8814, Parents’ Election To Report
Child’s Interest and Dividends; and any recapture of
Use the following chart to find out if you must use this
worksheet to figure the amount to enter on line 4 and, if
education credits. Also include any alternative minimum tax
applicable, line 30. Use the Deductions for Exemptions
from Form 6251, Alternative Minimum Tax — Individuals, or
-5-
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