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

Department of the Treasury

Instructions for Form 1040X

Internal Revenue Service

(Rev. November 2004)

Amended U.S. Individual Income Tax Return

Section references are to the Internal Revenue Code unless otherwise noted.

A Form 1040X based on a net operating loss

General Instructions

carryback or a general business credit carryback

generally must be filed within 3 years after the due date

Purpose of Form

of the return (including extensions) for the tax year of the

net operating loss or unused credit.

Use Form 1040X to correct Forms 1040, 1040A, 1040EZ,

1040NR, or 1040NR-EZ. If you used TeleFile to file your

original return and these instructions do not give you all

Where To File

the information you need to complete Form 1040X, you

can call 1-800-829-1040 for help.

Mail your return to the Internal Revenue Service Center

You can also use Form 1040X to:

for the place where you live.* If you are filing Form 1040X

•

Make certain elections after the prescribed deadline

in response to a notice you received from the IRS, mail it

(see Regulations sections 301.9100-1 through -3 for

to the address shown on the notice.

details), or

•

Change amounts previously adjusted by the IRS. Do

IF you live in:

THEN use this address:

not include any interest or penalties on Form 1040X; they

will be adjusted accordingly.

Alabama, Florida, Georgia,

Mississippi, North Carolina,

File a separate Form 1040X for each year you are

Atlanta, GA 39901

Rhode Island, South Carolina,

amending. If you are changing your federal return, you

West Virginia

may also have to change your state return. Please note

that it often takes 2 to 3 months to process Form 1040X.

Alaska, Arizona, California,

Filing Form 1045. You can use Form 1045, Application

Hawaii, Idaho, Montana,

Fresno, CA 93888

for Tentative Refund, instead of Form 1040X to apply for

Nevada, Oregon, Utah, Virginia,

Washington, Wyoming

a refund based on a net operating loss, a general

business credit carryback, a net section 1256 contracts

Maine, Massachusetts, New

loss, or a claim of right adjustment under section

Andover, MA 05501

Hampshire, New York, Vermont

1341(b)(1). But Form 1045 must be filed within 1 year

after the end of the year in which the loss, credit, or claim

Connecticut, Delaware, Illinois,

of right adjustment arose. For more details, see the

Indiana, Iowa, Kansas,

Instructions for Form 1045.

Michigan, Minnesota, Missouri,

Kansas City, MO 64999

Information on Income,

Nebraska, North Dakota, South

Dakota, Wisconsin

Deductions, etc.

District of Columbia, Maryland,

If you have questions such as what income is taxable or

Philadelphia, PA 19255

New Jersey, Pennsylvania

what expenses are deductible, the instructions for the

return you are amending may help. Also use those

Arkansas, Colorado, Kentucky,

instructions to find the method you should use to figure

Louisiana, New Mexico,

Austin, TX 73301

the corrected tax. The related schedules and forms may

Oklahoma, Tennessee, Texas

also help. To get prior year forms, schedules, and

instructions, call 1-800-TAX-FORM (1-800-829-3676) or

Ohio**

Memphis, TN 37501

download them from the IRS website at

Guam: Permanent residents — Department of Revenue and

When To File

Taxation, Government of Guam, P.O. Box 23607, GMF, GU

96921

The time during which Form 1040X may be filed

TIP

is extended for certain people who are physically

Virgin Islands: Permanent residents — V.I. Bureau of Internal

or mentally unable to manage their financial

Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas,

affairs. For details, see Pub. 556, Examination of

VI 00802

Returns, Appeal Rights, and Claims for Refund.

If you live in American Samoa or Puerto Rico (or exclude

File Form 1040X only after you have filed your original

income under section 933); are a nonpermanent resident of

return. Generally, for a credit or refund, Form 1040X

Guam or the Virgin Islands; have an APO or FPO or foreign

must be filed within 3 years after the date you filed the

address; are a dual-status alien; or file Form 2555, 2555-EZ, or

original return or within 2 years after the date you paid

4563, use this address: Internal Revenue Service Center,

the tax, whichever is later. A return filed early is

Philadelphia, PA 19255, USA

considered filed on the due date.

* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the

A Form 1040X based on a bad debt or worthless

Internal Revenue Service Center, Philadelphia, PA 19255, USA.

** If you live in Ohio and file your amended return after June 30, 2005,

security generally must be filed within 7 years after the

mail your return to: Internal Revenue Service Center, Fresno, CA

due date of the return for the tax year in which the debt or

93888.

security became worthless. For more details, see section

6511.

Cat. No. 11362H

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2004

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