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

Line 12. Enter the estimated tax payments you claimed

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

on your original return. If you filed Form 1040-C, U.S.

include it in your refund.

Departing Alien Income Tax Return, include the amount

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

you paid as the balance due with that return.

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

Line 13. If you are amending your return to claim the

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

earned income credit (EIC) and you have a qualifying

amount. You cannot change the election to apply part or

child, attach Schedule EIC (Form 1040A or 1040). For

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

2001, enter the amount of any nontaxable earned income

tax.

in Part II of Form 1040X.

Paid Preparer

If your EIC was reduced or disallowed for a tax

Generally, anyone you pay to prepare your return must

year after 1996, see the Instructions for Form

sign it in the space provided. The preparer must give you

8862, Information To Claim Earned Income Credit

CAUTION

a copy of the return for your records. Someone who

After Disallowance, to find out if you must also file that

prepares your return but does not charge you should not

form to claim the credit.

sign.

Line 14. If you are amending your return to claim the

Exemptions (Part I)

additional child tax credit, attach Form 8812.

Line 15. If you are amending your return to claim a credit

Line 30

on this line, attach Copy B of Form 2439, Form 4136, or,

You may have to use the Deduction for Exemptions

for a tax year after 2001, Form 8885.

Worksheet in the Form 1040 (or, for 2004, Form 1040A)

Line 16. Enter any amount paid with Form 4868, 2688,

instructions to figure the amount to enter on line 30. To

or 2350. Also include any amount paid with a credit card

find out if you do, see the instructions for line 4. If you do

used to get an extension of time to file. But do not include

not have to use that worksheet, multiply the applicable

the convenience fee you were charged. Also include any

dollar amount on line 30 by the number of exemptions on

amount paid by electronic funds withdrawal.

line 29.

Line 17

Line 31

Enter the amount of tax you paid from the “Amount you

If you are adding more than six dependents, attach a

owe” line on your original return. Also, include any

statement with the required information.

additional tax that may have resulted if your original

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

return was changed or examined. Do not include

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

payments of interest or penalties.

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

Refund or Amount You Owe

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

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

Line 19

column (b).

Enter the overpayment from your original return. You

Be sure the name and SSN entered agree with the

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

must enter that amount because any additional refund

you claim on Form 1040X will be sent separately from

we process your return, we may disallow the exemption

any refund you have not yet received from your original

claimed for the dependent and reduce or disallow any

other tax benefits (such as the child tax credit) based on

return.

that dependent.

If your original return was changed by the IRS and the

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

result was an additional overpayment of tax, also include

name or number, see the 2004 Form 1040 or Form

that amount on line 19. Do not include interest you

1040A instructions.

received on any refund.

To find the corresponding lines on the return you are

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

dependent is also a qualifying child for the child tax

amending, use the chart on page 6 for the appropriate

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

year.

year you are amending to find out who is a qualifying

Lines 20 and 21

child.

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

Children who did not live with you due to divorce or

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

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

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

with you under the rules for children of divorced or

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

separated parents, attach Form 8332, Release of Claim

full amount payable to the “United States Treasury.” Do

to Exemption for Child of Divorced or Separated Parents,

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

or similar statement. But see Exception below.

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

If your divorce decree or separation agreement went

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

into effect after 1984, you may attach certain pages from

example, “2003 Form 1040”). We will figure any interest

the decree or agreement instead of Form 8332. To be

due and send you a bill.

able to do this, the decree or agreement must state:

To help process your payment, enter the amount on

1. You can claim the child as your dependent without

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

regard to any condition, such as payment of support, and

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

2. The other parent will not claim the child as a

“$ XXX

”).

100

dependent, and

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

3. The years for which the claim is released.

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

Attach the following pages from the decree or agreement:

installment payments. You may have up to 60 months to

•

Cover page (include the other parent’s SSN on that

pay. See Form 9465, Installment Agreement Request, for

page), and

more information.

•

The pages that include all of the information identified

Lines 23 and 24

in (1) through (3) above, and

•

The refund amount on line 23 will be sent separately from

Signature page with the other parent’s signature and

any refund you claimed on your original return (see the

date of agreement.

-5-

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2004 Page 5

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