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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Your electronic return is considered a validly signed return only IF you live in... THEN mail Form 1040-X
when it includes your PIN; last name; date of birth; and IP PIN, if and attachments to...
applicable. If you're filing jointly, your electronic return must, in
order to be considered validly signed, also include your spouse's Alabama, Arkansas, Florida, Department of the Treasury
Georgia, Louisiana, Mississippi, Internal Revenue Service
PIN; last name; date of birth; and IP PIN, if applicable. The Oklahoma, or Texas Austin, TX 73301-0052
practitioner can provide you with details.
Alaska, Arizona, California,
Paid Preparer Colorado, Hawaii, Idaho, Iowa,
Kansas, Michigan, Montana, Department of the Treasury
Generally, anyone you pay to prepare your amended return must Nebraska, Nevada, New Mexico, Internal Revenue Service
sign it and include their Preparer Tax Identification Number North Dakota, Ohio, Oregon, Ogden, UT 84201-0052
(PTIN) in the space provided. The preparer must give you a copy South Dakota, Utah, Washington,
of the amended return for your records. Someone who prepares or Wyoming
your amended return but doesn’t charge you shouldn’t sign.
Connecticut, Delaware, District of
Columbia, Illinois, Indiana,
Assembling Your Return Kentucky, Maine, Maryland,
Assemble any schedules and forms behind Form 1040-X in the Massachusetts, Minnesota, Department of the Treasury
order of the “Attachment Sequence No.” shown in the upper-right Missouri, New Hampshire, New Internal Revenue Service
corner of the schedule or form. If you have supporting Jersey, New York, North Carolina, Kansas City, MO 64999-0052
statements, arrange them in the same order as the schedules or Pennsylvania, Rhode Island,
forms they support and attach them last. Don’t attach a copy of South Carolina, Tennessee,
Vermont, Virginia, West Virginia, or
your original return, correspondence, or other items unless Wisconsin
required to do so.
A foreign country, U.S. territory;* or
Attach to the front of Form 1040-X: use an APO or FPO address, or Department of the Treasury
• A copy of any Form W-2; Form W-2c; or Form 2439, Notice to file Form 2555 or 4563, or are a Internal Revenue Service
Shareholder of Undistributed Long-Term Capital Gains, that dual-status alien Austin, TX 73301-0215
supports changes made on this return; *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or
• A copy of any Form W-2G, Certain Gambling Winnings; or the Commonwealth of the Northern Mariana Islands, see Pub. 570.
Form 1099-R that supports changes made on this return, but
only if tax was withheld; and
• A copy of any Form 1042-S, Foreign Person's U.S. Source
Income Subject to Withholding; Form SSA-1042S, Social Private delivery services (PDSs). Taxpayers can use certain
Security Benefit Statement (Nonresident Aliens); Form PDSs designated by the IRS to meet the “timely mailing as timely
RRB-1042S, Payments by the Railroad Retirement Board filing” rule for tax returns. Go to IRS.gov/PDS for the current list
(Nonresident Aliens); or Form 8288-A, Statement of Withholding of designated services.
on Dispositions by Foreign Persons of U.S. Real Property
Interests, that supports changes made on this return. The PDS can tell you how to get written proof of the mailing
date.
Attach to the back of Form 1040-X any Form 8805, Foreign For the IRS mailing address to use if you’re using a PDS, go
Partner's Information Statement of Section 1446 Withholding to IRS.gov/PDSStreetAddresses.
Tax, that supports changes made on this return.
PDSs can’t deliver items to P.O. boxes. You must use the
If you owe tax and you don’t want to pay electronically, ! U.S. Postal Service to mail any item to an IRS P.O. box
enclose (don’t attach) your check or money order in the CAUTION address.
envelope with your amended return. See Line 20, earlier.
Where To File The Taxpayer Advocate Service (TAS)
You can file Form 1040-X electronically with tax filing software to Is Here To Help You
amend Forms 1040, 1040-SR, and 1040-NR. Go to IRS.gov/
Filing/Amended-Return-Frequently-Asked-Questions for more What Is TAS?
information.
TAS is an independent organization within the IRS that helps
If you are amending your return on paper because of any of taxpayers and protects taxpayer rights. TAS strives to ensure
the situations listed next, use the corresponding address. that every taxpayer is treated fairly and that you know and
understand your rights under the Taxpayer Bill of Rights.
IF you are filing THEN mail Form 1040-X
Form 1040-X... and attachments to... How Can You Learn About Your Taxpayer
Rights?
in response to a notice you the address shown The Taxpayer Bill of Rights describes 10 basic rights that all
received from the IRS in the notice. taxpayers have when dealing with the IRS. Go to
with Form 1040-NR or Department of the Treasury TaxpayerAdvocate.IRS.gov to help you understand what these
1040-NR-EZ Internal Revenue Service rights mean to you and how they apply. These are your rights.
Austin, TX 73301-0215 Know them. Use them.
What Can TAS Do for You?
If none of the situations listed above apply to you, mail your TAS can help you resolve problems that you can’t resolve with
amended return to the Internal Revenue Service Center shown the IRS. And their service is free. If you qualify for their
next that applies to you. assistance, you will be assigned to one advocate who will work
with you throughout the process and will do everything possible
to resolve your issue. TAS can help you if:
Instructions for Form 1040-X (Rev. September 2024) 11
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