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

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

Refund or Amount You Owe

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

worksheet, multiply the applicable dollar amount on line

Line 19

30 by the number of exemptions on line 29.

Enter the overpayment from your original return. You

must enter that amount because any additional refund

Line 31

you claim on Form 1040X will be sent separately from

If you are adding more than six dependents, attach a

any refund you have not yet received from your original

statement with the required information.

return.

If your original return was changed by the IRS and the

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

result was an additional overpayment of tax, also include

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

that amount on line 19. Do not include interest you

and died in the tax year you are amending and you do

received on any refund.

not have an SSN for the child, you may attach a copy of

the child’s birth certificate instead and enter “Died” in

To find the corresponding lines on the return you are

column (b).

amending, use the chart on page 6 for the appropriate

year.

Be sure the name and SSN entered agree with the

Lines 20 and 21

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

we process your return, we may disallow the exemption

If line 20 is negative, treat it as a positive amount and

claimed for the dependent and reduce or disallow any

add it to the amount on line 10, column C. Enter the

other tax benefits (such as the child tax credit and earned

result on line 21. This is the amount you owe.

income credit) based on that dependent.

Send Form 1040X with a check or money order for the

full amount payable to the “United States Treasury.”

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

Do not send cash. On your payment, put your name,

name or number, see the 2001 Form 1040 or Form

address, daytime phone number, and SSN. Also, enter

1040A instructions.

the tax year and type of return you are amending (for

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

example, “2000 Form 1040”). We will figure any interest

dependent is also a qualifying child for the child tax

due and send you a bill.

credit. See the Form 1040 or 1040A instructions for the

To help us process your payment, enter the amount

year you are amending to find out who is a qualifying

on the right side of the check like this: $ XXX.XX. Do not

child.

use dashes or lines (for example, do not enter “$ XXX —”

Children who did not live with you due to divorce or

or “$ XXX

”).

100

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

What if you cannot pay? If you cannot pay the full

with you under the rules for children of divorced or

amount shown on line 21, you may ask to make monthly

separated parents, attach Form 8332, Release of Claim

installment payments. You may have up to 60 months to

to Exemption for Child of Divorced or Separated Parents,

pay. See Form 9465, Installment Agreement Request,

or similar statement. But see Exception below. If your

for more information.

divorce decree or separation agreement went into effect

Lines 23 and 24

after 1984 and it states you can claim the child as your

dependent without regard to any condition, such as

The refund amount on line 23 will be sent separately from

payment of support, you may attach a copy of the

any refund you claimed on your original return (see the

following pages from the decree or agreement instead.

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

•

Cover page (put the other parent’s SSN on that page),

include it in your refund.

•

The page that states you can claim the child as your

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

dependent, and

want applied to your estimated tax for next year. Also,

•

Signature page with the other parent’s signature and

enter that tax year. No interest will be paid on this

date of agreement.

amount. You cannot change the election to apply part or

For more details, see Pub. 501.

all of the overpayment on line 22 to next year’s estimated

tax.

Exception. You do not have to attach Form 8332 or

similar statement if your divorce decree or written

Paid Preparer

separation agreement went into effect before 1985 and it

Generally, anyone you pay to prepare your return must

states that you can claim the child as your dependent.

sign it by hand in the space provided. Signature stamps

or labels cannot be used. The preparer must give you a

Presidential Election Campaign Fund

copy of the return for your records. Someone who

prepares your return but does not charge you should not

(Part III)

sign.

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

Exemptions (Part I)

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

your original return. This must be done within 20

Line 30

months after the original due date for filing the return. For

You may have to use the Deduction for Exemptions

calendar year 2001, this period ends on December 31,

Worksheet in the Form 1040 instructions to figure the

2003. A “Yes” designation cannot be changed.

-5-

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2001 Page 5

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