Enlarge image | 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 |
Enlarge image | 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) |
Enlarge image | 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) |