Instructions For Form 1040-X - Amended U.s. Individual Income Tax Return
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15Instructions for Form 1040X
Department of the Treasury
Internal Revenue Service
(Rev. January 2017)
Amended U.S. Individual Income Tax Return
Section references are to the Internal Revenue Code unless
Contents
Page
otherwise noted.
Part I—Exemptions
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Contents
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Line 29—Exemption Amount
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Future Developments
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Line 30—Dependents
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What's New
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Part II—Presidential Election Campaign Fund
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General Instructions
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Part III—Explanation of Changes
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Purpose of Form
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Paid Preparer
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Interest and Penalties
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Assembling Your Return
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When To File
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Where To File
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Special Situations
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Paperwork Reduction Act Notice
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Tracking Your Amended Return
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Estimates of Taxpayer Burden
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Line Instructions
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Future Developments
Calendar or Fiscal Year
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Name, Current Address, and Social Security
For the latest information about developments related to Form
Number (SSN)
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1040X and its instructions, such as legislation enacted after they
were published, go to
Amended Return Filing Status
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Lines 1 Through 30—Which Lines To
What's New
Complete
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Columns A Through C
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Delayed refunds for returns claiming certain credits. Due
Income and Deductions
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to changes in the law, the IRS can't issue refunds for returns that
claim the earned income credit and/or the additional child tax
Line 1—Adjusted Gross Income
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credit until the 15th day of the second month following the end of
Line 2—Itemized Deductions or Standard
the tax year for which the return was filed (generally February
Deduction
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15th). This applies to the entire refund, not just the portion
Line 4—Exemptions
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associated with these credits.
Form 1040EZ Filers—Lines 2 and 4
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Improper withholding on severance paid to veterans. The
Line 5—Taxable Income
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Combat-Injured Veterans Tax Fairness Act of 2016 gives
veterans who retired from the Armed Forces for medical reasons
Tax Liability
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additional time to claim a refund if they had taxes improperly
Line 6—Tax
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withheld from their severance pay. Veterans who are affected by
Line 7—Credits
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this legislation will receive notice and instructions as to how to
Line 9—Health Care: Individual
file an amended return to recover the amount that was withheld.
Responsibility
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Additional information may be posted at
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Line 10—Other Taxes
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Individual taxpayer identification number (ITIN) renewal. If
you, your spouse (if filing jointly), or a dependent were assigned
Payments
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an ITIN before January 1, 2013, or if you have an ITIN that you
Line 12—Withholding
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have not included on a tax return in the last three consecutive
Line 13—Estimated Tax Payments
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years, you may need to renew it before filing Form 1040X. For
Line 14—Earned Income Credit (EIC)
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more information, see the Instructions for Form W-7.
Line 15—Refundable Credits
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Delivery services. Eight delivery services have been added to
Line 16—Amount Paid With Extension or
the list of designated private delivery services. For the complete
Tax Return
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list, see
Private delivery
services, later.
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Line 17—Total Payments
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Cash payment option. There is a new option for taxpayers
Refund or Amount You Owe
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whose only option is to pay their taxes in cash. For details, see
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Pay with cash
under Amount You Owe in the instructions for
Line 18—Overpayment
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line 20.
Line 19—Amount Available To Pay
Additional Tax
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General Instructions
Line 20—Amount You Owe
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Line 22—Overpayment Received as
Form 1040X will be your new tax return, changing your original
Refund
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return to include new information. The entries you make on Form
1040X under the columns headed Correct amount and Correct
Line 23—Overpayment Applied to
number or amount are the entries you would have made on your
Estimated Tax
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original return had it been done correctly.
Jan 10, 2017
Cat. No. 11362H
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