Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2010 Page 10
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12Line 15—Amount Paid With Extension
THEN the corresponding line on Form...
or Tax Return
IF you are
amending
1040
1040A
1040EZ 1040NR
1040NR-EZ
On this line enter the total of the following amounts.
•
tax year...
is:
is:
is:
is:
is:
Any amount paid with your request for an extension on
Forms 4868 or 2350 (use the following chart to find the
2010
73
45
12a
69
22
corresponding line). Also include any amount paid with a credit
or debit card used to get an extension of time to file, but do not
2009
72
45
12a
67
22
include the convenience fee you were charged. Also include
2008
72
44
12a
70
22
any amount paid by electronic funds withdrawal.
•
The amount of the check or money order you sent with your
2007
73
43
11a
71
22
original return, or the amount paid with a credit or debit card or
by electronic funds withdrawal. Also include any additional
payments you made after it was filed. However, do not include
If your original return was changed by the IRS and the result
payments of interest or penalties, or the convenience fee you
was an additional overpayment of tax, also include that amount
were charged for paying with a credit or debit card.
on line 17. Do not include interest you received on any refund.
Any additional refund you are entitled to on Form 1040X will
THEN the corresponding line on Form...
be sent separately from any refund you have not yet received
IF you are
from your original return.
amending
1040
1040A
1040EZ 1040NR
1040NR-EZ
tax year...
is:
is:
is:
is:
is:
Line 18—Amount Available To Pay Additional Tax
2010
68
44
10
63
21 (write-in
If line 17 is larger than line 16, line 18 will be negative. You will
(write-in (write-in
amount)
owe additional tax. To figure the amount owed, treat the amount
amount) amount)
on line 18 as positive and add it to the amount on line 10. Enter
2009
the result on line 19.
68
44
10
62
21 (write-in
(write-in (write-in
amount)
amount) amount)
Line 19—Amount You Owe
You can pay by check, money order, or credit or debit card.
2008
67
43
10
62
21 (write-in
(write-in (write-in
amount)
To pay by check or money order. Send your signed Form
amount) amount)
1040X with a check or money order for the full amount payable
2007
69
42
9
63
21 (write-in
to the “United States Treasury.” Do not send cash. Do not
(write-in (write-in
amount)
attach your payment to Form 1040X. Instead, enclose it in the
amount) amount)
envelope with your amended return.
On your payment, put your name, address, daytime phone
Line 16—Total Payments
number, and SSN. If you are filing a joint Form 1040X, enter the
Include in the total on this line any payments shown on Form
SSN shown first on the return. Also, enter the tax year and type
8689, Allocation of Individual Income Tax to the U.S. Virgin
of return you are amending (for example, “2010 Form 1040A”).
Islands, lines 40 and 44. Enter “USVI” and the amount on the
The IRS will figure any interest due and send you a bill.
dotted line to the left of line 16.
To help process your payment, enter the amount on the right
Refund or Amount You Owe
side of the check like this: $ XXX.XX. Do not use dashes or
The purpose of this section is to figure the additional tax you
xx
lines (for example, do not enter “$ XXX — ” or “$ XXX
”).
100
owe or excess amount you have paid (overpayment). All of your
payments (for the tax year you are amending) received up to
To pay by credit or debit card. For information on paying
the date of this amended return are taken into account, as well
your taxes electronically, including by credit or debit card, go to
as any overpayment on your original return or after adjustment
by the IRS. It is as if you were using the new information to
complete your original return. If the results show a larger
What if you cannot pay. If you cannot pay the full amount
overpayment than before, the difference between the two
shown on line 19, you can ask to make monthly installment
becomes your new overpayment. You can choose to receive
payments. Generally, you can have up to 60 months to pay.
the refund or apply it to your estimated tax for the following
To ask for an installment agreement, apply online or use
year. In either case, it can be used by the IRS to pay other
Form 9465, Installment Agreement Request. To apply online,
federal or state debts that still exist. If the results show that you
go to IRS.gov, and under “Online Services” select “Online
owe, it is because you do not have enough additional
Payment Agreement (OPA) Application.” If you use Form 9465,
withholding or because filing your original return with the
see its instructions.
information you have now would have resulted in a smaller
overpayment or a balance due.
Note. If you elected to apply any part of an overpayment on
Line 17—Overpayment
your original return to your next year’s estimated tax, you
Enter the overpayment from your original return. Use the
cannot reverse that election on your amended return.
following chart to find the corresponding line.
Line 21—Overpayment Received as Refund
If the IRS does not use your overpayment to pay past due
federal or state debts, the refund amount on line 21 will be sent
separately from any refund you claimed on your original return
(see the instructions for line 17). We will figure any interest and
include it in your refund.
Note. You will receive a check for any refund due to you. A
refund on an amended return cannot be deposited directly to
your bank account.
-10-
Form 1040X (Rev. December 2010)
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