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

instructions for line 19). We will figure any interest and

Column (b). You must enter each dependent’s social

include it in your refund.

security number (SSN). If your dependent child was born

and died in the tax year you are amending and you do not

have an SSN for the child, enter “Died” in column (b), and

Enter on line 24 the amount, if any, from line 22 you want

applied to your estimated tax for next year. Also, enter that

attach a copy of the child’s birth certificate, death certificate,

tax year. No interest will be paid on this amount. You cannot

or hospital medical records. The document must show the

change your election to apply part or all of the overpayment

child was born alive.

on line 22 to next year’s estimated tax.

Be sure the name and SSN entered agree with the

Paid Preparer

dependent’s social security card. Otherwise, at the time we

process your return, we may disallow the exemption claimed

Generally, anyone you pay to prepare your return must sign

for the dependent and reduce or disallow any other tax

it in the space provided. The preparer must give you a copy

of the return for your records. Someone who prepares your

benefits (such as the child tax credit) based on that

return but does not charge you should not sign.

dependent.

Note. For details on how to get an SSN or correct a name

Exemptions (Part I)

or number, see the 2008 Form 1040 or Form 1040A

Claiming or changing a Hurricane Katrina exemption

instructions.

amount. If you are claiming or changing a 2005 or 2006

exemption amount for housing individuals displaced by

Column (d). Check the box in column (d) if your dependent

Hurricane Katrina and:

•

is also a qualifying child for the child tax credit. See the

You are not otherwise changing the number of

Form 1040 or Form 1040A instructions for the year you are

exemptions previously claimed, do not complete Form

1040X, lines 25 to 30. Instead, complete lines 1 and 2 of the

amending to find out who is a qualifying child.

2005 Form 8914 (or lines 1 through 6 of the 2006 Form

8914), showing only the individual(s) for whom the change is

Children who did not live with you due to divorce or

being made. Enter the amount from Form 8914, line 2 for

separation. If you are claiming a child who did not live with

2005 (line 6 for 2006), in column B of Form 1040X, line 31.

you under the rules for children of divorced or separated

Complete line 32.

parents, you must attach certain forms or statements to

•

You are also changing the number of exemptions

Form 1040X. For more information, see Pub. 501,

previously claimed, complete Form 1040X, lines 25 to 30

Exemptions, Standard Deduction, and Filing Information, or

(and line 33, if necessary). Then complete lines 1 and 2 of

the instructions for Form 1040 or Form 1040A for the tax

the 2005 Form 8914 (or lines 1 through 6 of the 2006 Form

year being amended.

8914), showing only the individual(s) for whom the change is

being made. Enter the amount from Form 8914, line 2 for

2005 (line 6 for 2006), in column B of Form 1040X, line 31.

Complete line 32.

Presidential Election Campaign Fund

(Part III)

Claiming or changing an exemption amount for a

Midwestern displaced individual. If you are claiming or

You can use Form 1040X to have $3 go to the fund if you

changing a 2008 exemption amount for housing Midwestern

(or your spouse on a joint return) did not do so on your

displaced individuals and:

original return. This must be done within 20

months after

•

You are not otherwise changing the number of

the original due date for filing the return. For calendar year

exemptions previously claimed, do not complete Form

2008, this period ends on January 3, 2011. A previous

1040X, lines 25 to 30. Instead, complete lines 1 and 2 of the

designation of $3 to the fund cannot be changed.

2008 Form 8914, showing only the individual(s) for whom

the change is being made. Enter the amount from Form

8914, line 2, in column B of Form 1040X, line 31. Complete

Charts

line 32.

•

You are also changing the number of exemptions

Use the chart for the year you are amending to find the

previously claimed, complete Form 1040X, lines 25 to 30

corresponding lines on your return.

(and line 33, if necessary). Then complete lines 1 and 2 of

the 2008 Form 8914, showing only the individual(s) for

2008

whom the change is being made. Enter the amount from

Form 8914, line 2, in column B of Form 1040X, line 31.

THEN the corresponding line(s) on the 2008

IF you are

Complete line 32.

Form...

completing

Form 1040X...

1040 is:

1040A is:

1040EZ is:

Line 30

Line 1

You may have to use the Deduction for Exemptions

Worksheet in the Form 1040 or Form 1040A instructions to

Line 7

47 – 54

29 – 33

N/A

figure the amount to enter on line 30. To find out if you do,

Line 9

57 – 60*

N/A

see the instructions for line 4. If you do not have to use that

worksheet, multiply the applicable dollar amount listed on

Lines 11 – 16

62 – 70

38 – 42**

7 – 9***

line 30 by the number of exemptions on line 29.

Line 19

12a

*Plus any write-in amounts shown on Form 1040, line 61

Line 33

**Plus any write-in amounts shown on Form 1040A, line 43

If you are adding more than six dependents, attach a

***Plus any write-in amount shown on Form 1040EZ, line 10

statement with the required information.

-7-

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2009 Page 7

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