Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2004 Page 4
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1
2
3
4
5
6You must use the Deduction for
Tax Liability
Exemptions Worksheet if —
And the
Line 6
amount in
Enter your income tax before subtracting any credits.
You are
col. A or C
Figure the tax on the taxable income reported on line 5,
amending
of line 1 is
column C. Attach the appropriate schedule or form(s).
your:
And your filing status is:
over:
Include on line 6 any additional taxes from Form 4972,
Married filing separately
$107,025
Tax on Lump-Sum Distributions, and any recapture of
education credits. Also include on line 6 any alternative
Married filing jointly or
minimum tax.
2004
Qualifying widow(er)
214,050
return
Indicate the method you used to figure the tax shown
Single
142,700
in column C. For example, if you used the Tax Tables,
enter “Tables.” If you used the Tax Rate Schedules, enter
Head of household
178,350
“TRS.” If, for 2004, you used the Tax Computation
Married filing separately
$104,625
Worksheet, enter “TCW.” If you used Schedule D (Form
1040), enter “Sch. D.” If you used the Capital Gain Tax
Married filing jointly or
Worksheet, enter “CGTW.” If, for 2003 and 2004, you
2003
Qualifying widow(er)
209,250
used the Qualified Dividends and Capital Gain Tax
return
Single
139,500
Worksheet, enter “QDCGTW.” If you used Schedule J
(Form 1040), enter “Sch. J.”
Head of household
174,400
Line 7
Married filing separately
$103,000
Enter your total credits, such as:
•
Married filing jointly or
Credit for child and dependent care expenses.
2002
•
Qualifying widow(er)
206,000
Credit for the elderly or the disabled.
return
•
Education credits.
Single
137,300
•
Retirement savings contributions credit.
•
Head of household
171,650
Child tax credit.
•
Adoption credit.
Married filing separately
$ 99,725
•
Credit for prior year minimum tax.
Married filing jointly or
Do not include credits from Form 2439, Notice to
2001
Qualifying widow(er)
199,450
Shareholder of Undistributed Long-Term Capital Gains,
return
Form 4136, Credit for Federal Tax Paid on Fuels, and
Single
132,950
Form 8885, Health Coverage Tax Credit (formerly Health
Head of household
166,200
Insurance Credit For Eligible Recipients). Instead, use
line 15 for these credits.
To find the corresponding lines on the return you are
TeleFile and Form 1040EZ Filers—Lines 2 and 4
amending, use the chart on page 6 for the appropriate
TeleFile filers. The amounts to enter on lines 2 and 4 of
year.
Form 1040X depend on whether you (or your spouse)
Line 9
could be claimed as a dependent on someone’s return.
Include other taxes such as:
First, get Form 1040EZ for the year you are amending.
•
Self-employment tax.
Next, complete line 5 of Form 1040EZ and, if applicable,
•
Additional tax on qualified plans, including IRAs, and
the worksheet on the back of the form. Then, see Form
other tax-favored accounts.
1040EZ filers next to determine the amounts to enter on
•
Advance earned income credit payments.
lines 2 and 4 of Form 1040X.
•
Recapture taxes (for example, recapture of investment
Form 1040EZ filers. Did you check the “Yes” box on
credit or low-income housing credit).
•
Form 1040EZ, line 5?
Tax from Form 4970, Tax on Accumulation Distribution
of Trusts.
•
Yes. On Form 1040X, line 2, enter the amount from
Household employment taxes. If you are changing
these taxes, attach Schedule H (Form 1040) and enter in
line E of the worksheet on the back of Form
Part II of Form 1040X the date the error was discovered.
1040EZ. On Form 1040X, line 4, enter -0- (or
If you are changing the wages paid to an employee for
the amount from line F of the 1040EZ
whom you filed Form W-2, you must also file Form W-2c,
worksheet if married filing jointly).
Corrected Wage and Tax Statement, and Form W-3c,
No.
Use the following chart to find the amounts to
Transmittal of Corrected Wage and Tax Statements.
enter on lines 2 and 4.
To find the corresponding lines on the return you are
amending, use the chart on page 6 for the appropriate
year.
THEN enter on Form
IF you are
1040X,
Payments
amending AND your filing
your...
status is...
line 2...
line 4...
Lines 11 Through 16
2004
Single
$4,850
$3,100
To find the corresponding lines on the return you are
return
Married filing jointly
9,700
6,200
amending, use the chart on page 6 for the appropriate
2003
Single
$4,750
$3,050
year.
return
Married filing jointly
9,500
6,100
Line 11. If you are changing these amounts, attach to
the front of Form 1040X a copy of all additional or
2002
Single
$4,700
$3,000
return
Married filing jointly
7,850
6,000
corrected Forms W-2 or 1099-R you received after you
filed your original return. Enter in column B any additional
2001
Single
$4,550
$2,900
amounts shown on these forms as Federal income tax
return
Married filing jointly
7,600
5,800
withheld.
-4-
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