Instructions For Form 1040-X - Amended U.s. Individual Income Tax Return (Page 7 of 15) in pdf

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

THEN complete

Election Campaign Fund.

IF you are changing only...*

Form 1040X...

Complete Part III, Explanation of changes.

Sign and date the form.

Filing status

Lines 1–23

Columns A Through C

Exemptions

Lines 1–30

Income

Lines 1–23

Column A. Enter the amounts from your original return.

However, if you previously amended that return or it was

1040 lines 7–21

changed by the IRS, enter the adjusted amounts.

1040A lines 7–14b

Column B. Enter the net increase or decrease for each line you

1040EZ lines 1–3

are changing.

Adjustments to income

Lines 1–23

Explain each change in Part III. If you need more space,

1040 lines 23–35**

attach a statement. Attach any schedule or form relating to the

1040A lines 16–19

change. For example, attach Schedule A (Form 1040) if you are

amending Form 1040 to itemize deductions. If you are amending

Itemized or standard deductions

Lines 1–23

your return because you received another Form W-2, attach a

copy of the new W-2. Don’t attach items unless required to do

1040 line 40

so.

1040A line 24

1040EZ line 5***

Column C. To figure the amounts to enter in this column:

Add the increase in column B to the amount in column A, or

Tax before credits

Lines 5–23

Subtract the decrease in column B from the amount in column

1040 lines 44, 45, and 46 (2013 lines

44-45)

For any item you don’t change, enter the amount from column

1040A lines 28 and 29 (2013 line 28)

A in column C.

1040EZ line 10

Note. Show any negative numbers (losses or decreases) in

Nonrefundable credits

Lines 6–23

columns A, B, or C in parentheses.

1040 lines 48–54 (2013 lines 47–53)

Example. Sheila originally reported $21,000 as her adjusted

1040A lines 31–35 (2013 lines 29–33)

gross income on her 2013 Form 1040. She received another

Form W-2 for $500 after she filed her return. She completes

Other taxes

Lines 6–23

line 1 of Form 1040X as follows.

1040 lines 57–62 (2013 lines 56–60)

1040A line 38 (2013 N/A)

Col. A

Col. B

Col. C

1040EZ line 11 (2013 N/A)

21,000

500

21,500

Line 1

Payments and refundable credits

Lines 10–23

1040 lines 64–73 (2013 lines 62–71)

Sheila would also report any additional federal income tax

1040A lines 40–45** (2013 lines 36–

withheld on line 12 in column B.

40**)

1040EZ lines 7–8a**

* This column gives line numbers for 2013 through 2016

returns. Where the same lines don’t apply to all years, those

that are different are shown in parentheses.

** Plus any write-in amounts shown on the total line for the

lines indicated.

*** The total on Form 1040EZ, line 5 combines personal

exemptions and the standard deduction. See Form 1040EZ

Filers—Lines 2 and 4, later.

-7-

Instructions for Form 1040X (Rev. January 2017)

Instructions For Form 1040-X - Amended U.s. Individual Income Tax Return Page 7

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