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

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

Special Situations

court-appointed representative or any other person

claiming the refund, file Form 1040X and attach Form

Tax shelters. If amending your return to include any

1310, Statement of Person Claiming Refund Due a

item relating to a tax shelter required to be registered,

Deceased Taxpayer, and any other information required

attach Form 8271, Investor Reporting of Tax Shelter

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

Registration Number.

Survivors, Executors, and Administrators.

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

injured spouse claim. Instead, file only Form 8379,

Injured Spouse Claim and Allocation.

Line Instructions

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

NOL using Schedule A (Form 1045) and any carryover

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

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

return you are amending.

NOL should not include a refund of self-employment tax

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

Name, Address, and SSN

Operating Losses (NOLs) for Individuals, Estates, and

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

Trusts, for details.

your names and SSNs in the same order as shown on

Carryback claims. You must attach copies of the

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

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

•

a joint return and your spouse did not file an original

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

return, enter your name and SSN first.

applicable, for the year in which the loss or credit

originated. Enter “Attachment to Form 1040X –Copy

Foreign address. Enter the information in the following

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

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

•

Any Schedules K-1 you received from any partnership,

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

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

abbreviate the country name.

credit that contributed to the loss or credit carryback.

•

Line C

Any form or schedule from which the carryback results,

such as Form 3800, Form 6781, or Schedule C or F.

Changing from separate to a joint return. If you and

•

Forms or schedules for items refigured in the

your spouse are changing from separate returns to a joint

carryback year such as Form 6251, Form 3800, or

return, follow these steps.

Schedule A.

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

Your Form 1040X must have the appropriate

originally filed or as previously adjusted (either by you or

forms and schedules attached or it will be

the IRS).

returned for them.

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

CAUTION

originally filed or as previously adjusted with any other

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

changes you or your spouse are making to determine the

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

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

carryback, you may have to allocate income, deductions,

an original return, include your spouse’s income,

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

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

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

amounts to enter in column B.

for a net operating loss, or for a foreign tax credit, see

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

Pub. 514, Foreign Tax Credit for Individuals.

figure the amounts to enter in that column.

Resident and nonresident aliens. Use Form 1040X to

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

Both of you must sign Form 1040X.

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

Joint and several tax liability. If you file a joint

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

return, both you and your spouse are generally

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

responsible for the tax and any interest or penalties due

Aliens.

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

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

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

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

may qualify for innocent spouse relief. For details, see

and IRS individual taxpayer identification number (ITIN)

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

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

relief).

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

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

etc.) to Form 1040X.

household filing status and the qualifying person is a

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

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

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

“QND” in Part II of Form 1040X.

Part II an explanation of the changes or corrections

Generally, married people cannot file as head of

made.

household. But see Pub. 501, Exemptions,

Child’s return. If your child cannot sign the return, either

Standard Deduction, and Filing Information, for an

CAUTION

parent may sign the child’s name in the space provided.

exception.

Then, add “By (your signature), parent for minor child.”

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

Lines 1 Through 31

deceased taxpayer, enter “Deceased,” the deceased

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

If you are only providing additional information

Form 1040X.

TIP

and not changing amounts you originally reported,

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

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

applicable, Part III.

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.

•

Claiming a refund for a deceased taxpayer. If you

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

•

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

Line 10 if you are changing only payments.

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Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2004 Page 2

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