Instructions For Form 1040-X - Amended U.s. Individual Income Tax Return (Page 6 of 15) in pdf

are not eligible to get an SSN, you must apply for an ITIN. It

Dependents in Pub. 501 or Line 6c — Dependents in the

takes about 7 weeks to get an ITIN. For more information on

instructions for Form 1040 or Form 1040A.

ITINs, including application, expiration, and renewal, see Form

Minimum essential coverage. If you or someone in your

W-7 and its instructions.

household had minimum essential coverage, the provider of that

coverage may have been required to send you a Form 1095-A,

Amended Return Filing Status

1095-B, or 1095-C (with Part III completed) that lists individuals

in your household who were enrolled in coverage and shows the

Check the box that corresponds to your filing status on this

months of their coverage. For more information on what qualifies

return. If this is a change from the filing status on your original

as minimum essential coverage, including whether you should

return, the following information may apply to you.

have received a Form 1095-A, 1095-B, or 1095-C, see the

Changing from separate to a joint return. Generally, if you

instructions for the form and year you are amending.

file a joint return, both you and your spouse (or former spouse)

If you can’t check “Yes” and don’t qualify for a coverage

have joint and several liability. This means both of you are

exemption, you may owe a shared responsibility

responsible for the tax and any interest or penalties due on the

payment. See Form 8965, Health Coverage

return, as well as any understatement of tax that may become

CAUTION

Exemptions, and its instructions, to determine if anyone in your

due later. If one spouse doesn’t pay the tax due, the other may

household qualifies for a coverage exemption. See

have to. However, you may qualify for innocent spouse relief.

Line 9—Health Care: Individual Responsibility, later, to report a

For details about innocent spouse relief, see Form 8857 or Pub.

shared responsibility payment or to change the amount of a

971.

shared responsibility payment reported on your original return.

Same-sex spouses. You may amend a return filed before

September 16, 2013, to change your filing status to married filing

Lines 1 Through 30—Which Lines To Complete

separately or married filing jointly. But you aren’t required to

change your filing status on a return filed before that date, even if

Before looking at the instructions for specific lines, the following

you amend that return for another reason. In either case, your

information may point you in the right direction for completing

amended return must be consistent with the filing status you

Form 1040X.

choose. You must file the amended return before the expiration

You need information about income, deductions, etc. If you

of the period of limitations. See

When To

File, earlier.

have questions such as what income is taxable or what

Changing to head of household filing status. If the

expenses are deductible, the instructions for the form you are

qualifying person is a child but not your dependent, enter the

amending should help. Also use those instructions to find the

child's name and “QND” in Part III.

method you should use to figure the correct tax. To get prior year

forms, schedules, and instructions, call 1-800-829-3676 or

Generally, married people can’t file as head of

download them from

household. But for an exception, see Pub. 501,

Exemptions, Standard Deduction, and Filing

You are providing only additional information. If you aren’t

CAUTION

Information.

changing any dollar amounts you originally reported, but are

sending in only additional information, do the following.

Full-year coverage status. Beginning in 2014, you must:

Check the box for the calendar year or enter the other

Have qualifying health care coverage for every month of the

calendar or fiscal year you are amending.

tax year for yourself, your spouse (if filing jointly), and anyone

Complete name, current address, and SSN.

you could or did claim as a dependent (you are treated as having

Check a box in Part II, if applicable, for the Presidential

coverage for any month in which you have coverage for at least

Election Campaign Fund.

1 day of the month),

Complete Part III, Explanation of changes.

Qualify for an exemption from the requirement to have health

You are changing from separate to a joint return. If you and

care coverage, or

your spouse are changing from separate returns to a joint return,

Make a shared responsibility payment with your tax return.

follow these steps.

If you had qualifying health care coverage (called minimum

1. Enter in column A the amounts from your return as

essential coverage) for every month of the tax year for yourself,

originally filed or as previously adjusted (either by you or the

your spouse (if filing jointly), and anyone you could or did claim

IRS).

as a dependent, check “Yes” on this line.

2. To determine the amounts to enter in column B, combine

You can check "Yes" even if:

the amounts from your spouse’s return as originally filed (or as

A dependent child who was born or adopted during the year

previously adjusted) with any other changes you or your spouse

was not covered by your insurance during the month of or

are making. If your spouse didn’t file an original return, include

months before birth or adoption (but the child must have

your spouse’s income, deductions, credits, other taxes, etc., in

minimum essential coverage for every month of the tax year

the amounts you enter in column B.

following the birth or adoption), or

3. Read the instructions for column C to figure the amounts

A spouse or dependent who died during the year was not

to enter in that column.

covered by your insurance during the month of or months after

death (but he or she must have had minimum essential coverage

4. Both of you must sign and date Form 1040X.

for every month of the tax year that he or she was alive).

Otherwise, check “No” and see the CAUTION below. If you

You are changing amounts on your original return or as

are amending your return for a year prior to 2014, leave both

previously adjusted by the IRS. Because Form 1040X can be

checkboxes blank.

used for so many purposes, it is sometimes difficult to know

which part(s) of the form to fill out. Unless specific instructions

Taxpayers who can be claimed as a dependent. Leave

apply, follow the rules below.

both boxes blank if you can be claimed as a dependent by

Always complete the top of page 1 through Full-year

another taxpayer. You don’t owe a shared responsibility

coverage.

payment and don’t need to file Form 8965. To find out if

Complete the lines shown in the following chart according to

someone can claim you as a dependent, see Exemptions for

what you are changing.

-6-

Instructions for Form 1040X (Rev. January 2017)

Instructions For Form 1040-X - Amended U.s. Individual Income Tax Return Page 6

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