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

Special Situations

by its instructions. For more details, see Pub. 559,

Survivors, Executors, and Administrators.

Note. If amending your return to include any item

relating to a tax shelter required to be registered, attach

Form 8271, Investor Reporting of Tax Shelter

Line Instructions

Registration Number.

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

Injured spouse claim. Do not use Form 1040X to file

return you are amending.

an injured spouse claim. Instead, file only Form 8379,

Injured Spouse Claim and Allocation.

Name, Address, and SSN

Net operating loss (NOL). Attach a computation of your

NOL using Schedule A (Form 1045) and any carryover

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

using Schedule B (Form 1045). A refund based on an

your names and SSNs in the same order as shown on

NOL should not include a refund of self-employment tax

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

reported on Form 1040X, line 9. See Pub. 536, Net

a joint return and your spouse did not file an original

Operating Losses, for details.

return, enter your name and SSN first.

Carryback claims. You must attach copies of the

Foreign address. Enter the information in the following

following if Form 1040X is used as a carryback claim.

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

•

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

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

applicable, for the year in which the loss or credit

abbreviate the country name.

originated. Enter “Attachment to Form 1040X – Copy

Line C

Only – Do Not Process” at the top of these forms.

•

Any Schedules K-1 you received from any partnership,

Changing from separate to a joint return. If you and

S corporation, estate, or trust for the year of the loss or

your spouse are changing from separate returns to a joint

credit that contributed to the loss or credit carryback.

return, follow these steps.

•

Any form or schedule from which the carryback results,

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

such as Form 3800 or Schedule C or F.

•

originally filed or as previously adjusted (either by you or

Forms or schedules for items refigured in the

the IRS).

carryback year such as Form 6251, Form 3468, or

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

Schedule A.

originally filed or as previously adjusted with any other

Your Form 1040X must have the appropriate forms

changes you or your spouse are making to determine the

and schedules attached or it will be returned for

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

them.

an original return, include your spouse’s income,

Note. If you filed a joint or separate return for some, but

deductions, credits, other taxes, etc., to determine the

not all, of the years involved in figuring the loss or credit

amounts to enter in column B.

carryback, you may have to allocate income, deductions,

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

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

figure the amounts to enter in that column.

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

Both of you must sign Form 1040X.

Net Operating Losses, or Pub. 514, Foreign Tax Credit

for Individuals.

Joint and several tax liability. If you file a joint

return, both you and your spouse are generally

Resident and nonresident aliens. Use Form 1040X to

responsible for the tax and any interest or penalties due

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

on the return. This means that if one spouse does not

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

pay the tax due, the other may have to. However, you

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

may qualify for innocent spouse relief. For details, see

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

Form 8857 or Pub. 971 (both relating to innocent spouse

Aliens.

relief).

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

Head of household. If you are changing to the head of

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

household filing status and the qualifying person is a

and IRS individual taxpayer identification number (ITIN)

child but not your dependent, enter the child’s name and

or social security number (SSN) on Form 1040X; and (b)

“QND” in Part II of Form 1040X.

attach the corrected return (Form 1040, Form 1040NR,

Generally, married people cannot file as head of

etc.) to Form 1040X.

household. But see Pub. 501, Exemptions,

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

Standard Deduction, and Filing Information, for an

CAUTION

complete line B and Part II of Form 1040X. Include in

exception.

Part II an explanation of the changes or corrections

made.

Lines 1 Through 31

Death of a taxpayer. If filing Form 1040X for a

deceased taxpayer, enter “Deceased,” the deceased

If you are only providing additional information

taxpayer’s name, and the date of death across the top of

TIP

and not changing amounts you originally reported,

Form 1040X.

skip lines 1 –31 and complete Part II and, if

applicable, Part III.

If you are filing a joint return as a surviving spouse,

enter “Filing as surviving spouse” in the area where you

sign the return. If someone else is the personal

To help you complete Form 1040X, start with:

•

representative, he or she must also sign.

Line 1 if you are changing income or deductions.

•

Line 6 if you are changing only credits or other taxes.

Claiming a refund for a deceased taxpayer. If you

•

Line 10 if you are changing only payments.

are filing a joint return as a surviving spouse, you only

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

Columns A Through C

court-appointed representative or any other person

claiming the refund, file Form 1040X and attach Form

Column A. Enter the amounts from your original return.

1310, Statement of Person Claiming Refund Due a

However, if you previously amended that return or it was

Deceased Taxpayer, and any other information required

changed by the IRS, enter the adjusted amounts.

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Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2001 Page 2

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