Instructions For Form 1040-X - Amended U.s. Individual Income Tax Return Page 9
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15Form 1040EZ Filers—Lines 2 and 4
THEN enter in the
Did someone claim you as a dependent on his or her return? (If
blank area on
yes, one or both boxes on line 5 of Form 1040EZ will be
IF you figured the corrected tax using...
line 6...
checked.)
Tax Table
Table
Tax Computation Worksheet
TCW
Yes. On Form 1040X, line 2, column A, enter the
Schedule D Tax Worksheet
Sch D
amount from line E of the worksheet on the back
of Form 1040EZ. On Form 1040X, line 4, column
Schedule J (Form 1040)
Sch J
A, enter -0- (or, if married filing jointly, the amount
Qualified Dividends and Capital Gain
from line F of the 1040EZ worksheet).
Tax Worksheet
QDCGTW
No.
Use the following chart to find the amounts to
Foreign Earned Income Tax Worksheet
FEITW
enter on lines 2 and 4.
Form 8615, Tax for Certain Children Who
Have Unearned Income
F8615
IF you are
THEN enter on Form 1040X,
amending
AND your filing
Example 1. The taxable income on your original 2013 Form
your...
status is...
line 2...
line 4...
1040 was $49,650. You used the Tax Table in the 2013
Instructions for Form 1040 to find the tax, $8,348. You are
2016
Single
$ 6,300
$4,050
amending your 2013 Form 1040 to add $160 of interest income,
return
Married filing jointly
12,600
8,100
which you add in on line 1 of Form 1040X. There are no other
2015
Single
$ 6,300
$4,000
changes. According to the 2013 Form 1040 instructions for
return
Married filing jointly
12,600
8,000
line 44 (Tax), you should use the Tax Table to look up the tax on
your corrected taxable income ($49,810). The revised tax shown
2014
Single
$ 6,200
$3,950
in the Tax Table is $8,385. Below is your completed Form
return
Married filing jointly
12,400
7,900
1040X, line 6.
2013
Single
$ 6,100
$3,900
return
Married filing jointly
12,200
7,800
6
Tax. Enter method(s) used to figure tax (see instructions):
Table
6
8,348
37
8,385
Once you have figured the tax on the line 5 amount, add to it
Line 5—Taxable Income
any additional taxes from Form 4972, Tax on Lump-Sum
If the taxable income on the return you are amending is $0 and
Distributions; Form 8814, Parents' Election To Report Child's
you have made changes on Form 1040X, line 1, 2, or 4, enter on
Interest and Dividends; and any recapture of education credits.
line 5, column A, the actual taxable income instead of $0.
Also include any alternative minimum tax from Form 6251,
Enclose a negative amount in parentheses.
Alternative Minimum Tax—Individuals, or the Alternative
Minimum Tax Worksheet in the Form 1040A instructions. Also
Example. Margaret showed $0 taxable income on her
include any excess advance premium tax credit repayment from
original return, even though she actually had a loss of $1,000.
Form 8962.
She later discovered she had additional income of $2,000. Her
Example 2. The taxable income on your original 2014 Form
Form 1040X, line 5, would show ($1,000) in column A, $2,000 in
1040 was $49,650. You used the Tax Table in the 2014
column B, and $1,000 in column C. If she failed to take into
Instructions for Form 1040 to find the tax, $8,275. You are
account the loss she actually had on her original return, she
amending your 2014 Form 1040 to add $160 of interest income
would report $2,000 in column C and possibly overstate her tax
(which you add in on line 1 of Form 1040X) and $500 of advance
liability.
premium tax repayment (APTC Repayment) (which you add in
Tax Liability
on line 6 of Form 1040X). There are no other changes.
According to the 2014 Form 1040 instructions for line 44 (Tax),
Line 6—Tax
you should use the Tax Table to look up the tax on your
corrected taxable income ($49,810). The revised tax shown in
Figure the tax on your taxable income shown on line 5, column
the Tax Table is $8,313. You must then add $500 of APTC
C. Generally, you will use the method(s) you used to figure the
Repayment to figure the amount to enter on line 6 ($8,813).
tax on your original return. However, you may need to change to
Below is your completed Form 1040X, line 6.
a different method if, for example, you amend your return to
include or change the amount of certain types of income, such
as capital gains or qualified dividends.
6
Tax. Enter method(s) used to figure tax (see instructions):
Table; APTC Repayment
6
8,275 538
8,813
See the instructions for the income tax return you are
amending to find the appropriate method(s), tax table, and
worksheet, if necessary. Indicate the method(s) you used to
Any changes you made to Form 1040X, lines 1 through
figure the tax entered on line 6, as shown in the chart below.
6, may affect the amount of or cause you to owe
!
alternative minimum tax. See the instructions for the
CAUTION
Attach the schedule or form(s), if any, that you used to figure
form and year you are amending.
your revised tax. Don’t attach worksheets.
-9-
Instructions for Form 1040X (Rev. January 2017)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial