Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2001

ADVERTISEMENT

Department of the Treasury
Instructions for Form 1040X
Internal Revenue Service
(Rev. November 2001)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless otherwise noted.
generally must be filed within 3 years after the due date
General Instructions
of the return (including extensions) for the tax year of the
net operating loss or unused credit.
Purpose of Form
Where To File
Use Form 1040X to correct Forms 1040, 1040A,
1040EZ, 1040NR, 1040NR-EZ, or 1040PC. If you used
Mail your return to the Internal Revenue Service Center
TeleFile to file your original return and these instructions
for the place where you live.*
do not give you all the information you need to complete
Form 1040X, you can call 1-800-829-1040 for help.
If you live in:
Use this address:
You may also use Form 1040X to:
Make certain elections after the prescribed deadline
Florida, Georgia, North Carolina,
Atlanta, GA 39901
(see Regulations sections 301.9100-1 through -3 for
South Carolina, West Virginia
details) or
Change amounts previously adjusted by the IRS. Do
Nebraska, North Dakota, South
Ogden, UT 84201
not include any interest or penalties on Form 1040X;
Dakota, Washington
they will be adjusted accordingly.
File a separate Form 1040X for each year you are
Alaska, California, Hawaii, Nevada,
Fresno, CA 93888
amending. If you are changing your Federal return, you
Oregon
may also have to change your state return. Please note
that it often takes 2 to 3 months to process Form 1040X.
New Jersey, New York (New York
City and counties of Nassau,
Holtsville, NY 00501
Filing Form 1045. You may use Form 1045, Application
Rockland, Suffolk, and
for Tentative Refund, instead of Form 1040X to apply for
Westchester)
a refund based on a net operating loss or general
business credit carryback or a claim of right adjustment
New York (all other counties),
under section 1341(b)(1). But Form 1045 must be filed
Massachusetts, Michigan, Rhode
Andover, MA 05501
within 1 year after the end of the year in which the loss,
Island
credit, or claim of right adjustment arose. For more
details, see the Instructions for Form 1045.
Illinois, Iowa, Kansas, Minnesota,
Missouri, Oklahoma, Utah,
Kansas City, MO 64999
Information on Income,
Wisconsin
Deductions, etc.
Connecticut, Delaware, District of
If you have questions such as what income is taxable or
Columbia, Indiana, Maine,
Philadelphia, PA 19255
what expenses are deductible, the instructions for the
Maryland, New Hampshire,
return you are amending may help. Be sure to use the
Pennsylvania, Vermont
Tax Table or Tax Rate Schedules for the right year to
figure the corrected tax. The related schedules and forms
Ohio
Cincinnati, OH 45999
may also help. To get prior year forms, schedules, and
instructions, call 1-800-TAX-FORM (1-800-829-3676) or
Arizona, Colorado, Idaho, Montana,
Austin, TX 73301
download them from the IRS Web Site at
New Mexico, Texas, Wyoming
When To File
Alabama, Arkansas, Kentucky,
Louisiana, Mississippi, Tennessee,
Memphis, TN 37501
The time during which Form 1040X may be filed
Virginia
TIP
is extended for certain people who are physically
or mentally unable to manage their financial
Guam: Permanent residents — Department of Revenue and
affairs. For details, see Pub. 556, Examination of
Taxation, Government of Guam, P.O. Box 23607, GMF, GU
Returns, Appeal Rights, and Claims for Refund.
96921
File Form 1040X only after you have filed your original
Virgin Islands: Permanent residents — V.I. Bureau of Internal
return. Generally, Form 1040X must be filed within 3
Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas,
years after the date you filed the original return or within
VI 00802
2 years after the date you paid the tax, whichever is later.
If you live in American Samoa or Puerto Rico (or exclude
A return filed early is considered filed on the due date.
income under section 933); are a nonpermanent resident of
A Form 1040X based on a bad debt or worthless
Guam or the Virgin Islands; have an APO or FPO or foreign
security generally must be filed within 7 years after the
address; are a dual-status alien; or file Form 2555, 2555-EZ, or
due date of the return for the tax year in which the debt or
4563, use this address: Internal Revenue Service Center,
security became worthless. For more details, see section
Philadelphia, PA 19255
6511.
* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the
A Form 1040X based on a net operating loss
Internal Revenue Service Center, Philadelphia, PA 19255, USA.
carryback or a general business credit carryback
Cat. No. 11362H

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go
Page of 6