Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2004 Page 3
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6Changing your IRA deduction? In Part II of Form
Columns A Through C
1040X, enter “IRA deduction” and the amount of the
Column A. Enter the amounts from your original return.
increase or decrease. If changing from a deductible to a
However, if you previously amended that return or it was
nondeductible IRA contribution, also complete and attach
changed by the IRS, enter the adjusted amounts.
Form 8606, Nondeductible IRAs.
Column B. Enter the net increase or decrease for each
line you are changing. Show decreases in parentheses.
Line 2
Explain each change in Part II. If you need more
Did you originally file using TeleFile or Form 1040EZ?
space, attach a statement. Also, attach any schedule or
form relating to the change. For example, attach
Yes. See TeleFile and Form 1040EZ Filers —Lines
Schedule A (Form 1040) if you are amending Form 1040
2 and 4 on page 4 for the amount to enter on
to itemize deductions. Do not attach items unless
line 2.
required to do so.
Column C. To figure the amounts to enter in this
No.
Use the following chart to find the amount to
column:
enter on line 2.
•
Add the increase in column B to column A, or
•
Subtract the decrease in column B from column A.
IF you are
THEN enter on line 2 the amount from
filing Form...
Form...
For any item you do not change, enter the amount
from column A in column C.
1040
1040, line 39 for 2004; line 37 for 2003;
Example. Anna Arbor originally reported $21,000 as
line 38 for 2002; line 36 for 2001
her adjusted gross income on her 2003 Form 1040A. She
1040A
1040A, line 24 for 2002-2004; line 22 for
received another Form W-2 for $500 after she filed her
2001
return. She completes line 1 of Form 1040X as follows.
Col. A
Col. B
Col. C
Line 1
$21,000
$500
$21,500
Line 4
Did you originally file using TeleFile or Form 1040EZ?
She would also report any additional federal income
tax withheld on line 11 in column B.
Yes. See TeleFile and Form 1040EZ Filers —Lines
Income and Deductions
2 and 4 on page 4 for the amount to enter on
line 4.
Line 1
No.
Use the following chart to find the amount to
Enter your adjusted gross income (AGI). To find the
enter on line 4.
corresponding line on the return you are amending, use
the chart on page 6 for the appropriate year. A change
THEN enter on line 4 the amount
you make to your AGI can cause other amounts to
IF you are...
from Form...
increase or decrease. For example, increasing your AGI
may:
Changing the number
1040X, line 30 (complete line 31 if
•
Decrease your miscellaneous itemized deductions, the
of exemptions claimed applicable)
credit for child and dependent care expenses, the child
•
Not changing the
tax credit, or education credits, or
1040, line 41 for 2004, line 39 for
•
number of exemptions
2003; line 40 for 2002; line 38 for
Increase your allowable charitable contributions
claimed*
2001; or
deduction or the taxable amount of social security
•
benefits.
1040A, line 26 for 2002-2004; line
24 for 2001
Changing your AGI may also affect your total itemized
deductions or your deduction for exemptions (see the
*If the amount in column A or C of line 1 is over $99,725, see Who
instructions for line 4). Whenever you change your AGI,
must use Deduction for Exemptions Worksheet below.
refigure these items, those listed above, and any other
deduction or credit you are claiming that has a limit
based on AGI.
Who must use Deduction for Exemptions Worksheet.
Correcting your wages or other employee
Use the chart on page 4 to find out if you must use that
compensation? Attach a copy of all additional or
worksheet in the Form 1040 (or, for 2004, Form 1040A)
corrected Forms W-2 you received after you filed your
instructions for the year you are amending to figure the
original return.
amount to enter on line 4 and, if applicable, line 30.
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