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

Recovery rebate credit (2008 only). You can use Form

1040X if you should have filed Form 1040, 1040A, or 1040EZ

1040X to claim this credit if you did not claim it or if you did not

instead of Form 1040NR or 1040NR-EZ, or vice versa. For

claim the correct amount on your original 2008 Form 1040,

details, see Pub. 519, U.S. Tax Guide for Aliens.

1040A, or 1040EZ. For information on how to claim the credit,

To amend Form 1040NR or 1040NR-EZ or to file the correct

see the 2008 instructions for the form you are amending.

return, fill in your name, address, and social security number

Reimbursement received for hurricane-related casualty

(SSN) or IRS individual taxpayer identification number (ITIN) on

loss. If you claimed a casualty loss on your main home

Form 1040X. Also complete Part III, explaining why you are

resulting from Hurricanes Katrina, Rita, or Wilma, and later

making the change.

received a qualified grant as reimbursement for that loss, you

Attach the corrected return (Form 1040, Form 1040NR, etc.)

can file an amended return for the year the casualty loss

to Form 1040X. Across the top of the corrected return, enter

deduction was claimed (and for any tax year to which the

“Amended.”

deduction was carried) to reduce the casualty loss deduction

(but not below zero) by the amount of the reimbursement. To

Signing your child’s return. If your child cannot sign the

qualify, your grant must have been issued under Public Law

return, either parent can sign the child’s name in the space

109-148, 109-234, or 110-116. Examples of qualified grants are

provided. Then, enter “By (your signature), parent for minor

the Louisiana Road Home Grants and the Mississippi

child.”

Development Authority Hurricane Katrina Homeowner Grants.

Student loan forgiveness for health care professionals

At the top of page 1 of Form 1040X, enter “Hurricane Grant

working in underserved areas. Under the Affordable Care

Relief” in dark, bold letters. Include the following materials with

Act of 2010, health care professionals who received student

your amended return.

loan relief under state programs that encourage individuals to

1. Proof of the amount of any hurricane relief grant

work in underserved areas may qualify for refunds on their 2009

received.

federal income tax returns.

2. A completed Form 2848, Power of Attorney and

Declaration of Representative, if you wish to have your

Before the enactment of the new law, only amounts received

designated representative speak with us. (Do not include this if

under the National Health Service Corps Loan Repayment

a valid Form 2848 is already on file with the IRS that covers the

Program or certain state loan repayment programs eligible for

same tax year and tax matters.)

funding under the Public Health Service Act qualified for the tax

exclusion. The Affordable Care Act expanded the tax exclusion

Do not include on Form 1040X any adjustments other

to include any state loan repayment or loan forgiveness

than the reduction of the casualty loss deduction if the

program intended to increase the availability of health care

period of limitations on assessment is closed for the tax

services in underserved areas or health professional shortage

CAUTION

year in which you claimed the casualty loss deduction.

areas. The exclusion is retroactive to the 2009 tax year.

Generally, this period is closed if it is more than 3 years after

To claim this refund, you must file an amended return for

the return was filed and more than 2 years after the tax was

2009. Enter “Excluded student loan amount under 2010

paid. If you filed the return earlier than the due date of the

Affordable Care Act” in Part III, Explanation of changes.

return (including appropriate extensions), your return is

considered filed on the due date of the return (including

Tax shelters. If you are amending your return to disclose

extensions).

information for a reportable transaction in which you

participated, attach Form 8886, Reportable Transaction

Waiver of penalties and interest. If you pay the entire

Disclosure Statement.

balance due on your amended return within 1 year of timely

filing your amended return, no interest or penalties will be

Where To File

charged on the balance due. Payments made after you file

Form 1040X should clearly designate that the payment is to be

If you are amending your return because of any of the situations

applied to reduce the balance due shown on the Form 1040X

listed next, use the corresponding address.

per IRS Notice 2008-95.

Special rule for previously filed amended returns. In

IF you are filing

THEN mail Form 1040X

order to receive the benefits discussed in this section, you must

Form 1040X:

and attachments to:

notify the IRS if you previously filed an amended return based

on receiving one of the grants mentioned earlier. For

In response to a notice you

The address shown

instructions on how to notify the IRS, see Notice 2008-95,

received from the IRS

in the notice

2008-44 I.R.B. 1076, available at

ar09.html.

Because you received

Department of the Treasury

Relief for homeowners with corrosive drywall. If you

reimbursement for a

Internal Revenue Service Center

suffered property losses due to the effects of certain imported

hurricane-related loss

Austin, TX 73301-0255

drywall installed in homes between 2001 and 2009, you may be

able to file an amended return to claim a casualty loss for

Department of the Treasury

repairs made to your personal residence or household

With Form 1040NR or

Internal Revenue Service Center

1040NR-EZ

appliances. For further information on claiming this loss, see

Austin, TX 73301-0215 USA

Rev. Proc. 2010-36, 2010-42 I.R.B. 439, available at

gov/irb/2010-42_irb/ar11.html.

If none of the situations listed above apply to you, mail your

Resident and nonresident aliens. Use Form 1040X to

return to the Internal Revenue Service Center shown next that

amend Form 1040NR or Form 1040NR-EZ. Also, use Form

applies to you.

-4-

Form 1040X (Rev. December 2010)

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2010 Page 4

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