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    Note: The form, instructions, or publication you are looking for begins 
                                             after this coversheet.

                         Please review the updated information below.

                                New Information for Form 1040-X Filers
E-filing is available for amending 2019 and 2020 returns that were originally e-filed. E-filing amended returns 
will result in much faster processing and refunds. See IRS.gov/Form1040X and IRS.gov/filing/amended-
return-frequently-asked-questions. Contact your preferred tax software provider to verify their participation in 
amended return e-filing, for specific instructions needed to submit an amended return, and for answers to any 
questions. An amended return for tax year 2019 or 2020 can also be filed on paper. As of February 2021, the 
most recent paper Form 1040-X is the January 2020 revision. If the taxpayer is amending their 2020 calendar 
year return, they should manually enter “2020” in the entry box next to “calendar year” on the line below the 
calendar year checkboxes. They should then complete the form as usual, using the most recent revision of 
Form 1040-X and the Instructions for Form 1040 for the tax year being amended.

                New Mailing Addresses for Form 1040-X if You Can’t E-file
Addresses for mailing paper Forms 1040-X have changed for amended returns.
Note: All addresses must have at least three full lines of text to meet USPS requirements; USPS may reject 
mail that does not meet that standard—therefore, be sure to use all three lines in the addresses listed below.
If you are amending your return because of any of the situations listed next, use the corresponding address.

IF you are filing Form 1040-X:                                                     THEN mail Form 1040-X to:

 In response to a notice you received from the IRS                                 The address shown in the notice

 With Form 1040NR or 1040NR-EZ; or from a foreign country, U.S.                    Department of the Treasury 
 possession or territory*; or use an APO or FPO address; or file Form              Internal Revenue Service 
 2555, 2555-EZ, or 4563; or are or were a dual-status alien                        Austin, TX 73301-0215
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570 at IRS.
gov/Pub570.
If none of the situations listed above apply to you, mail your amended return to the address shown next that 
applies to you. Addresses for people living in Alabama, Alaska, Arkansas, California, Georgia, Hawaii, Illinois, 
Indiana, Iowa, Michigan, Minnesota, Ohio, Oklahoma, Washington, and Wisconsin have changed.

If you live in:                                        THEN mail Form 1040-X to:

                                                       Department of the Treasury 
 Alabama, Arkansas, Florida, Georgia, 
                                                       Internal Revenue Service 
 Louisiana, Mississippi, Oklahoma, or Texas
                                                       Austin, TX 73301-0052

                                                       Through June 18, 2021, use:          Starting June 19, 2021, use: 
                                                            Department of the Treasury              Department of the Treasury 
 Alaska, California, or Hawaii:
                                                            Internal Revenue Service                Internal Revenue Service 
                                                            Fresno, CA 93888-0422                   Ogden, UT 84201-0052

 Connecticut, Delaware, District of Columbia, 
 Illinois, Indiana, Kentucky, Maine, Maryland, 
 Massachusetts, Minnesota, Missouri,                   Department of the Treasury 
 New Hampshire, New Jersey, New York,                  Internal Revenue Service 
 North Carolina, Pennsylvania, Rhode Island,           Kansas City, MO 64999-0052
 South Carolina, Tennessee, Vermont, Virginia, 
 West Virginia, or Wisconsin

 Arizona, Colorado, Idaho, Iowa, Kansas,               Department of the Treasury 
 Michigan, Montana, Nebraska, Nevada,                  Internal Revenue Service 
 New Mexico, North Dakota, Ohio, Oregon,               Ogden, UT 84201-0052
 South Dakota, Utah, Washington, or Wyoming



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                                                          Department of the Treasury—Internal Revenue Service
Form                                                                                                                                                  OMB No. 1545-0074
1040-X                                 Amended U.S. Individual Income Tax Return
(Rev. January 2020)                    ▶ Go to www.irs.gov/Form1040X for instructions and the latest information.
This return is for calendar year             2019             2018         2017         2016
Other year. Enter one: calendar year                          or fiscal year (month and year ended):
Your first name and middle initial                                         Last name                                              Your social security number 

If joint return, spouse’s first name and middle initial                    Last name                                              Spouse’s social security number 

Current home address (number and street). If you have a P.O. box, see instructions.               Apt. no.                        Your phone number

City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below. See instructions.

Foreign country name                                                         Foreign province/state/county                          Foreign postal code

Amended return filing status. You must check one box even if you are not                          Full-year health care coverage (or, for amended 
changing your filing status. Caution: In general, you can’t change your filing                  2018  returns  only,  exempt).                   If  amending  a  2019 
status from a joint return to separate returns after the due date.                              return, leave blank. See instructions.
     Single   Married filing jointly                    Married filing separately (MFS)     Qualifying widow(er) (QW)               Head of household (HOH)
If you checked the MFS box, enter the name of spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying 
person is a child but not your dependent. ▶
                                                                                                  A. Original amount              B. Net change—
                    Use Part III on the back to explain any changes                                          reported or as     amount of increase       C. Correct     
                                                                                                  previously adjusted             or (decrease)—         amount 
Income and Deductions                                                                               (see instructions)            explain in     Part III     
1      Adjusted gross income If.       a net operating loss (NOL) carryback is 
       included, check here  .         . .    .         . . . . .  .       . .  .   .   . ▶     1 
2      Itemized deductions or standard deduction                .  .       . .  .   .   . . .   2 
3      Subtract line 2 from line 1       .    .         . . . . .  .       . .  .   .   . . .   3 
4a     Exemptions  (amended  2017  or  earlier  returns  only).                 If  changing, 
       complete Part I on page 2 and enter the amount from line 29 .                    . . .   4a
     b Qualified business income deduction (amended 2018 or later returns only)                 4b
5      Taxable income. Subtract line 4a or 4b from line 3. If the result is zero 
       or less, enter -0-          . . . .    .         . . . . .  .       . .  .   .   . . .   5 
Tax Liability                                                                                                                                                 
6      Tax. Enter method(s) used to figure tax (see instructions):
                                                                                                6 
7      Credits. If a general business credit carryback is included, check here ▶                7 
8      Subtract line 7 from line 6. If the result is zero or less, enter -0-  .           . .   8 
9      Health care: individual responsibility (amended 2018 or earlier returns 
       only). See instructions .       . .    .         . . . . .  .       . .  .   .   . . .   9
10     Other taxes .  .            . . . .    .         . . . . .  .       . .  .   .   . . .   10
11     Total tax. Add lines 8, 9, and 10                . . . . .  .       . .  .   .   . . .   11
Payments                                                                                                                                                      
12     Federal income tax withheld and excess social security and tier 1 RRTA 
       tax withheld. (If changing, see instructions.)  .           .       . .  .   .   . . .   12
13     Estimated tax payments, including amount applied from prior year’s return                13
14     Earned income credit (EIC)  .          .         . . . . .  .       . .  .   .   . . .   14
15     Refundable credits from:          Schedule 8812 Form(s)               2439         4136
            8863     8885              8962 or            other (specify):                      15
16     Total amount paid with request for extension of time to file, tax paid with original return, and additional 
       tax paid after return was filed        .         . . . . .  .       . .  .   .   . . . . . .          . .            . . . . .            16 
17     Total payments. Add lines 12 through 15, column C, and line 16 .                   . . . . .          . .            . . . . .            17 
Refund or Amount You Owe 
18     Overpayment, if any, as shown on original return or as previously adjusted by the IRS                                . . . . .            18 
19     Subtract line 18 from line 17. (If less than zero, see instructions.)              . . . . .          . .            . . . . .            19 
20     Amount you owe. If line 11, column C, is more than line 19, enter the difference  .                     .            . . . . .            20 
21     If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return                              21 
22     Amount of line 21 you want refunded to you  .               .       . .  .   .   . . . . . .          . .            . . . . .            22 
23     Amount of line 21 you want applied to your (enter year):                           estimated tax        23 
                                                                                                                              Complete and sign this form on page 2.
For Paperwork Reduction Act Notice, see instructions.                                     Cat. No. 11360L                                 Form 1040-X (Rev. 1-2020)



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Form 1040-X (Rev. 1-2020)                                                                                                                               Page 2 
   Part I       Exemptions and Dependents
Complete this part only if any information relating to exemptions (to dependents if amending your 2018 or later return) has changed 
from what you reported on the return you are amending. This would include a change in the number of exemptions (of dependents if 
amending your 2018 or later return).
           For amended 2018 or later returns only, leave lines 24, 28, and 29 blank.                  A. Original number  B. Net change C. Correct     
 CAUTION! Fill in all other applicable lines.                                                        of exemptions or                  number           
                                                                                                      amount reported                   or amount 
           Note: See the Forms 1040 and 1040-SR, or Form 1040A, instructions                          or as previously 
           for the tax year being amended. See also the Form 1040-X instructions.                        adjusted
   24      Yourself  and  spouse.         Caution:      If  someone  can  claim  you  as  a 
           dependent, you can’t claim an exemption for yourself. If amending your 
           2018 or later return, leave line blank .         . .   . .  . .       . .  .  .   .     24
   25      Your dependent children who lived with you  .            .  . .       . .  .  .   .     25
   26      Your dependent children who didn’t live with you due to divorce or separation           26
   27      Other dependents  .          .   . . .       . . . .   . .  . .       . .  .  .   .     27
   28      Total number of exemptions. Add lines 24 through 27. If amending your 
           2018 or later return, leave line blank  .        . .   . .  . .       . .  .  .   .     28
   29      Multiply the number of exemptions claimed on line 28 by the exemption 
           amount shown in the instructions for line 29 for the year you are 
           amending. Enter the result here and on line 4a on page 1 of this form. If 
           amending your 2018 or later return, leave line blank .        .       . .  .  .   .     29
   30      List ALL dependents (children and others) claimed on this amended return. If more than 4 dependents, see inst. and ✓ here ▶
Dependents (see instructions):                                                                                (d) ✓ if qualifies for (see instructions):
                                                              (b) Socialsecurity     (c) Relationship 
   (a) First name                            Last name            number                 to you          Child tax credit Credit for other dependents 
                                                                                                                          (amended 2018 or later returns only) 

   Part II      Presidential Election Campaign Fund 
Checking below won’t increase your tax or reduce your refund.
           Check here if you didn’t previously want $3 to go to the fund, but now do.
           Check here if this is a joint return and your spouse did not previously want $3 to go to the fund, but now does.
 Part III       Explanation of Changes. In the space provided below, tell us why you are filing Form 1040-X.                      
           ▶ Attach any supporting documents and new or changed forms and schedules. 

Remember to keep a copy of this form for your records.
Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, including accompanying schedules and statements, 
and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information 
about which the preparer has any knowledge.
Sign▲      Here

 ▲ Your signature                                                 Date             Your occupation 

 Spouse’s signature. If a joint return, both must sign.           Date             Spouse’s occupation
Paid▲      Preparer Use Only

 Preparer’s signature                                             Date             Firm’s name (or yours if self-employed)

 Print/type preparer’s name                                                        Firm’s address and ZIP code
                                                                       Check if self-employed
 PTIN                                                                                          Phone number               EIN
For forms and publications, visit www.irs.gov.                                                                            Form 1040-X (Rev. 1-2020)






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