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

Line 22—Overpayment Applied to Estimated Tax

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

also a qualifying child for the child tax credit. See the Form

Enter on line 22 the amount, if any, from line 20 you want

1040, 1040A, or 1040NR instructions for the year you are

applied to your estimated tax for next year. Also, enter that tax

amending to find out who is a qualifying child.

year in the box indicated. No interest will be paid on this

amount.

Children who did not live with you due to divorce or

You will be notified if any of your overpayment was used to

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

pay past due federal or state debts so that you will know how

you under the rules for children of divorced or separated

much was applied to your estimated tax.

parents, you must attach certain forms or statements to Form

1040X. For more information, see Pub. 501 or the instructions

You cannot change your election to apply part or all of

for Form 1040, 1040A, or 1040NR for the tax year you are

the overpayment on line 20 to next year’s estimated tax.

amending.

CAUTION

Part I—Exemptions

Part II—Presidential Election Campaign

If you are changing the number of exemptions claimed on your

Fund

return, complete lines 23 through 30, and line 31, if necessary.

Enter the new exemption amount on line 30 and line 4, column

You can use Form 1040X to have $3 go to the Presidential

Election Campaign Fund if you (or your spouse on a joint

return) did not do so on your original return. This must be done

Line 28—Exemption Amount

within 20

months after the original due date for filing the

return. For calendar year 2010, this period ends on January 2,

To figure the amount to enter on line 28, you may need to use

2013. A previous designation of $3 to the fund cannot be

the Deduction for Exemptions Worksheet in the Form 1040,

changed.

Form 1040A, Form 1040NR, or Form 1040NR-EZ instructions

for the year you are amending. To find out if you do, see Who

must use the Deduction for Exemptions Worksheet on page 7.

Part III—Explanation of Changes

If you do not have to use that worksheet, multiply the applicable

dollar amount shown in the following table by the number of

The IRS needs to know why you are filing Form 1040X. For

exemptions on line 27.

example, you:

•

Received another Form W-2 after you filed your return,

THEN the amount for one

•

Forgot to claim the child tax credit,

IF you are amending your...

exemption is...

•

Discovered you could claim a tuition and fees deduction for

2009 or 2010 return

$3,650

2008,

•

Changed your filing status from qualifying widow(er) to head

2008 return

$3,500

of household,

2007 return

$3,400

•

Did not add the sales tax on your new car to your 2009

standard deduction, or

•

Line 29—Additional Exemption Amount for Housing

Are carrying an unused NOL or credit to an earlier year.

Midwestern Displaced Individuals

If you are claiming or changing a 2008 or 2009 exemption

Paid Preparer

amount for housing Midwestern displaced individuals, complete

Generally, anyone you pay to prepare your return must sign it

lines 1 and 2 of the 2008 Form 8914 (or lines 1 through 6 of the

and include their Preparer Tax Identification Number (PTIN) in

2009 Form 8914), Exemption Amount for Taxpayers Housing

the space provided. The preparer must give you a copy of the

Midwestern Displaced Individuals. Enter the amount from Form

return for your records. Someone who prepares your return but

8914, line 2 for 2008 (line 6 for 2009), on Form 1040X, line 29.

does not charge you should not sign.

Complete line 30. Be sure to attach Form 8914 to Form 1040X.

Line 31—Dependents

Assembling Your Return

List all dependents claimed on this amended return. This

includes:

Assemble any schedules and forms behind Form 1040X in

•

order of the “Attachment Sequence No.” shown in the upper

Dependents claimed on your original return who are still

right corner of the schedule or form. If you have supporting

being claimed on this return, and

•

statements, arrange them in the same order as the schedules

Dependents not claimed on your original return who are

or forms they support and attach them last. Do not attach

being added to this return.

correspondence or other items unless required to do so.

If you are now claiming more than four dependents, attach a

separate statement with the required information.

Attach to the front of Form 1040X:

•

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

A copy of any Forms W-2, W-2c (a corrected Form W-2), and

number (SSN). If your dependent child was born and died in the

2439 that support changes made on this return;

tax year you are amending and you do not have an SSN for the

•

A copy of any Form W-2G and 1099-R that support changes

child, enter “Died” in column (b), and attach a copy of the child’s

made on this return, but only if tax was withheld; and

birth certificate, death certificate, or hospital medical records.

•

A copy of any Forms 1042S, SSA-1042S, RRB-1042S, and

The document must show the child was born alive.

8288-A that support changes made on this return.

Be sure the name and SSN entered agree with the

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

Attach to the back of Form 1040X any Form 8805 that

process your return, we may disallow the exemption claimed for

supports changes made on this return.

the dependent and reduce or disallow any other tax benefits

(such as the child tax credit) based on that dependent.

If you owe tax, enclose (do not attach) your check or money

order in the envelope with your amended return. See the

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

instructions for line 19 on page 10.

or number, see the 2010 Form 1040, 1040A, 1040EZ, 1040NR,

or 1040NR-EZ instructions.

-11-

Form 1040X (Rev. December 2010)

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2010 Page 11

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