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

Department of the Treasury

Instructions for Form 1040X

Internal Revenue Service

(Rev. November 2007)

Amended U.S. Individual Income Tax Return

Section references are to the Internal Revenue Code unless

The related schedules and forms may also help. To get prior

year forms, schedules, and instructions, call

otherwise noted.

1-800-TAX-FORM (1-800-829-3676) or download them from

General Instructions

the IRS website at

Purpose of Form

When To File

Use Form 1040X to correct Forms 1040, 1040A, 1040EZ,

The time during which Form 1040X may be filed can

1040EZ-T, 1040NR, or 1040NR-EZ. If you used TeleFile to

TIP

be suspended for certain people who are physically

file your original return (for 2004 only) and these instructions

or mentally unable to manage their financial affairs.

do not give you all the information you need to complete

For details, see Pub. 556, Examination of Returns, Appeal

Form 1040X, you can call 1-800-829-1040 for help.

Rights, and Claims for Refund.

You can also use Form 1040X to:

•

Make certain elections after the prescribed deadline (see

File Form 1040X only after you have filed your original

Regulations sections 301.9100-1 through -3 for details), or

return. Generally, for a credit or refund, Form 1040X must

•

Change amounts previously adjusted by the IRS. Do not

be filed within 3 years after the date you filed the original

include any interest or penalties on Form 1040X; they will be

return or within 2 years after the date you paid the tax,

adjusted accordingly.

whichever is later. A return filed early is considered filed on

the due date.

File a separate Form 1040X for each year you are

amending. If you are changing your federal return, you may

A Form 1040X based on a bad debt or worthless security

also have to change your state return. Please note that it

generally must be filed within 7 years after the due date of

often takes 2 to 3 months to process Form 1040X.

the return for the tax year in which the debt or security

became worthless. For more details, see section 6511.

If you file a Form 1040X claiming a refund or credit

for more than the allowable amount, you may be

A Form 1040X based on a net operating loss carryback

subject to a penalty of 20% of the amount that is

CAUTION

or a general business credit carryback generally must be

determined to be excessive. See section 6676.

filed within 3 years after the due date of the return (including

Note. If you are requesting a refund of penalties and

extensions) for the tax year of the net operating loss or

interest or an addition to tax that you have already paid, file

unused credit.

Form 843, Claim for Refund and Request for Abatement,

Nontaxable combat pay. If you received nontaxable

instead of Form 1040X.

combat pay in 2004 or 2005, and the treatment of the

Filing Form 1045. You can use Form 1045, Application for

combat pay as compensation for IRA purposes means that

Tentative Refund, instead of Form 1040X to apply for a

you can contribute more for those years than you already

refund based on the carryback of a net operating loss, an

have, you can make additional contributions to an IRA for

unused general business credit, or a net section 1256

2004 or 2005 by May 28, 2009. File Form 1040X by the

contracts loss, or an overpayment of tax due to a claim of

latest of:

right adjustment under section 1341(b)(1). But Form 1045

•

3 years from the date you filed your original return for the

must be filed within 1 year after the end of the year in which

year for which you made the contribution,

•

the loss, credit, or claim of right adjustment arose. For more

2 years from the date you paid the tax for the year for

details, see the Instructions for Form 1045.

which you made the contribution, or

•

1 year from the date on which you made the contribution.

Information on Income,

Deductions, etc.

Where To File

If you have questions such as what income is taxable or

Mail your return to the Internal Revenue Service Center

what expenses are deductible, the instructions for the return

shown below that applies to you. If you are filing Form

you are amending may help. Also use those instructions to

1040X in response to a notice you received from the IRS,

find the method you should use to figure the corrected tax.

mail it to the address shown on the notice.

Cat. No. 11362H

Instructions For Form 1040x - Amended U.s. Individual Income Tax Return - 2007

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