Instructions for Form 1040-X

(Rev. September 2024)

Amended U.S. Individual Income Tax Return

(Use With the February 2024 Revision of Form 1040-X)

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

Contents Page

Future Developments ........................ 1

What’s New ............................... 1

Reminders ................................ 1

General Instructions ......................... 2

Purpose of Form ......................... 2

Which Revision To Use .................... 2

Interest and Penalties ..................... 2

When To File ........................... 3

Special Situations ........................ 4

Tracking Your Amended Return .............. 5

Specific Instructions ......................... 5

Calendar or Fiscal Year .................... 5

Name, Current Address, and Social Security 

Number (SSN) ........................ 5

Presidential Election Campaign .............. 5

Amended Return Filing Status ............... 5

Lines 1 Through 30—Which Lines To 

Complete ............................ 6

Columns A Through C ..................... 6

Income and Deductions ................... 7

Line 1—Adjusted Gross Income ........... 7

Line 2—Itemized Deductions or Standard 

Deduction ........................ 7

Line 4b—Qualified Business Income 

Deduction ........................ 7

Line 5—Taxable Income ................ 7

Tax Liability ............................ 8

Line 6—Tax ......................... 8

Line 7—Nonrefundable Credits ........... 8

Line 10—Other Taxes .................. 8

Payments .............................. 8

Line 12—Withholding .................. 8

Line 13—Estimated Tax Payments ......... 8

Line 14—Earned Income Credit (EIC) ....... 8

Line 15—Refundable Credits ............. 8

Line 16—Amount Paid With Extension or 

Tax Return ........................ 9

Line 17—Total Payments ................ 9

Refund or Amount You Owe ................. 9

Line 18—Overpayment ................. 9

Line 19—Amount Available To Pay 

Additional Tax ...................... 9

Line 20—Amount You Owe .............. 9

Line 22—Overpayment Received as 

Refund ........................... 9

Contents Page

Line 23—Overpayment Applied to 

Estimated Tax ..................... 9

Part I—Dependents ......................... 9

Part II—Explanation of Changes ............... 10

Part III—Direct Deposit (for E-Filed Form 1040-X 

Only) ................................ 10

Sign Your Return ........................... 10

Paid Preparer ............................. 11

Assembling Your Return ..................... 11

Where To File ............................. 11

The Taxpayer Advocate Service (TAS) Is Here To 

Help You ............................. 11

Low Income Taxpayer Clinics (LITCs) ............ 12

Paperwork Reduction Act Notice ............... 12

Future Developments

For the latest information about developments related to Form 

1040-X and its instructions, such as legislation enacted after 

they were published, go to IRS.gov/Form1040X.

What’s New

Parts II and III: Change in titles in electronic version. Parts 

II and III on e-filed Forms 1040-X have switched to the following.

• Explanation of Changes is now Part II, the same as in the 

paper version.

• Direct Deposit is now Part III and remains only for e-filed 

Forms 1040-X.

Conforming changes have been made throughout these 

instructions.

Reminders

Direct deposit now available for electronically filed Form 

1040-X. Beginning in February 2023, filers who electronically 

file tax year 2021 or later Form(s) 1040-X can request to receive 

their refunds by direct deposit into either a checking or savings 

account. See Part III—Direct Deposit (for E-Filed Form 1040-X 

Only), later, for more information.

Amending Form 1040-NR. When electronically filing Form 

1040-X to amend a Form 1040-NR, complete Form 1040-X in its 

entirety. For details on amending Form 1040-NR by paper filing 

Form 1040-X, see Resident and nonresident aliens, later.

Continuous-use form and instructions. Form 1040-X and its 

instructions were converted from an annual revision to 

continuous use in tax year 2021. The form and instructions will 

each be updated as required. For the most recent version, go to 

IRS.gov/Form1040X. Section discussions and charts that were 

updated annually have been removed, or replaced with 

references to relevant forms, schedules, instructions, and 

publications. See the forms, schedules, instructions, and 

publications for the year of the tax return you are amending for 

guidance on specific topics.

Electronic filing available for Form 1040-X. You can file Form 

1040-X electronically with tax filing software to amend Forms 

Sep 24, 2024 Cat. No. 11362H
1040, 1040-SR, and 1040-NR. Go to IRS.gov/Filing/AmendedReturn-Frequently-Asked-Questions for more information.

Use these instructions with both the paper-filed Form 

1040-X and the electronically filed Form 1040-X.

Extended time to file a claim for refund or credit. Under 

certain circumstances, you may have additional time to file an 

amended return to claim a refund or credit. For details, see 

Federally declared disasters and Combat zones and 

contingency operations, later.

General Instructions

If you discover an error after filing your return, you may need to 

amend your return. Use Form 1040-X to correct a previously filed 

Form 1040, 1040-SR, or 1040-NR, or to change amounts 

previously adjusted by the IRS. You can also use Form 1040-X to 

make a claim for a carryback due to a loss or unused credit or 

make certain elections after the deadline.

Many find the easiest way to figure the entries for Form 

1040-X is to first make the changes in the margin of the 

return they are amending.

Completing Form 1040-X. On Form 1040-X, enter your 

income, deductions, and credits from your return as originally 

filed or as previously adjusted by either you or the IRS, the 

changes you are making, and the corrected amounts. Then, 

figure the tax on the corrected amount of taxable income and the 

amount you owe or your refund. File a separate Form 1040-X for 

each tax year you are amending.

To complete Form 1040-X, you will need:

• Form 1040-X and these separate instructions;

• A copy of the return you are amending (for example, 2022 

Form 1040), including supporting forms, schedules, and any 

worksheets you completed;

• Additional supporting forms and schedules, and any 

worksheets for the return you are amending that you will need to 

complete to show your changes;

• If applicable, a new Form 1040, 1040-SR, or 1040-NR for the 

return you are amending (see Resident and nonresident aliens 

below);

• Notices from the IRS on any adjustments to that return; and

• Instructions for the return you are amending. If you don't have 

the instructions, you can find them online at IRS.gov/Forms. To 

obtain the instructions for a prior year return, go to IRS.gov/

Forms and click on the link for prior year instructions under 

“Other options.” You can also order paper copies of the 

instructions for your return at IRS.gov/OrderForms or by calling 

800-829-3676.

Purpose of Form

Use Form 1040-X to do the following.

• Correct Form 1040, 1040-SR, or 1040-NR.

• Make certain elections after the prescribed deadline (see 

Regulations sections 301.9100-1 through -3 for details).

• Change amounts previously adjusted by the IRS. However, 

don’t include any interest or penalties on Form 1040-X; they will 

be adjusted accordingly.

• Make a claim for a carryback due to a loss or unused credit. 

However, you may be able to use Form 1045, Application for 

Tentative Refund, instead of Form 1040-X. For more information, 

see Loss or credit carryback under When To File, later, and the 

discussion on carryback claims under Special Situations, later.

File a separate Form 1040-X for each year you are amending. 

If you are changing your federal return, you may also need to 

change your state return.

TIP TIP

Resident and nonresident aliens. Use Form 1040-X to 

amend Form 1040-NR. Also use Form 1040-X if you should have 

filed Form 1040 instead of Form 1040-NR, or vice versa.

If you are filing Form 1040-X on paper to amend Form 

1040-NR, or to file the correct return, do the following.

• Enter your name, current address, and social security number 

(SSN) or individual taxpayer identification number (ITIN) on the 

front of Form 1040-X.

• Don’t enter any other information on page 1. Also don’t 

complete Part I on page 2 of Form 1040-X.

• Enter in Part II—Explanation of Changes the reason you are 

filing Form 1040-X.

• Complete a new or corrected return (Form 1040, 1040-SR, 

1040-NR, etc.).

• Across the top of the new or corrected return, write 

“Amended.”

• Attach the new or corrected return to the back of Form 

1040-X.

The above instructions apply to paper filing only. If you 

are electronically filing Form 1040-X to amend Form 

1040-NR, you must complete the Form 1040-X in its 

entirety.

If you file Form 1040-X claiming a refund or credit for 

more than the correct amount, you may be subject to a 

penalty of 20% of the disallowed amount. See Penalty 

for erroneous claim for refund or credit under Interest and 

Penalties, later.

Don’t file Form 1040-X if you are requesting only a refund of 

penalties and interest or an addition to tax that you have already 

paid. Instead, file Form 843, Claim for Refund and Request for 

Abatement.

Don’t file Form 1040-X to request a refund of your share of a 

joint overpayment that was offset against a past-due obligation 

of your spouse. Instead, file Form 8379, Injured Spouse 

Allocation. But if you are filing Form 1040-X to request an 

additional refund after filing Form 8379, see Injured spouse claim 

under Special Situations, later.

Which Revision To Use

Use these instructions with both the paper-filed Form 1040-X 

and the electronically filed Form 1040-X.

Interest and Penalties

Interest. The IRS will charge you interest on taxes not paid by 

their due date, even if you had an extension of time to file. The 

IRS will also charge you interest on penalties imposed for failure 

to file, negligence, fraud, substantial valuation misstatements, 

substantial understatements of income tax, and reportable 

transaction understatements. Interest is charged on the penalty 

from the due date of the return (including extensions).

Penalty for late payment of tax. If you don’t pay the additional 

tax due on Form 1040-X within 21 calendar days from the date of 

notice and demand for payment (10 business days from that 

date if the amount of tax is $100,000 or more), the penalty is 

usually 1/2 of 1% of the unpaid amount for each month or part of 

a month the tax isn’t paid. The penalty can be as much as 25% 

of the unpaid amount and applies to any unpaid tax on the 

return. This penalty is in addition to interest charges on late 

payments. You won’t have to pay the penalty if you can show 

reasonable cause for not paying your tax on time.

Penalty for erroneous claim for refund or credit. If you file a 

claim for refund or credit in excess of the correct amount, you 

may have to pay a penalty equal to 20% of the disallowed 

amount, unless you had reasonable cause for the claim. The 

penalty won’t be figured on any part of the disallowed amount of 

CAUTION

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2 Instructions for Form 1040-X (Rev. September 2024)
the claim on which accuracy-related or fraud penalties are 

charged.

Penalty for frivolous return. In addition to any other penalties, 

the law imposes a penalty of $5,000 for filing a frivolous return. A 

frivolous return is one that doesn’t contain information needed to 

figure whether the reported tax is substantially correct or shows 

a substantially incorrect tax because you take a frivolous position 

or desire to delay or interfere with the tax laws. This includes 

altering or striking out the preprinted language above the space 

where you sign. For a list of positions identified as frivolous, see 

Notice 2010-33, 2010-17 I.R.B. 609, available at IRS.gov/irb/

2010-17_IRB#NOT-2010-33.

Other penalties. Other penalties can be imposed for 

negligence, substantial understatement of income tax, 

reportable transaction understatements, and fraud. See Pub. 17, 

Your Federal Income Tax, for more information.

When To File

File Form 1040-X only after you have filed your original return. 

You may amend your original return by filing Form 1040-X more 

than once, as long as each Form 1040-X is filed timely. 

Generally, for a credit or refund, you must file Form 1040-X within 

3 years (including extensions) after the date you filed your 

original return or within 2 years after the date you paid the tax, 

whichever is later. If you filed your original return early (for 

example, March 1 for a calendar year return), your return is 

considered filed on the due date (generally April 15). However, if 

you had an extension of time to file (for example, until October 

15) but you filed earlier and we received it on July 1, your return 

is considered filed on July 1. The time limit for filing a claim for 

credit or refund on a Form 1040-X can be suspended for certain 

people who are physically or mentally unable to manage their 

financial affairs. For details, see Pub. 556, Examination of 

Returns, Appeal Rights, and Claims for Refund.

After the due date for an original return has passed, 

don't file any additional original returns for the same 

year, even if you haven't received your refund or haven't 

heard from the IRS since you filed. Filing an additional original 

return after the due date or sending in more than one copy of the 

same return (unless we ask you to do so) could delay your 

refund.

Postponed 2020 individual income tax returns. The 

lookback period is generally equal to 3 years plus the period of 

any extension of time for filing the return. However, when the 

Form 1040-X or other claim for refund is filed more than 3 years 

after the taxpayer's return was filed, the lookback period is 2 

years. Income tax withheld and estimated tax are considered 

paid on the due date of the return (generally April 15).

For the following affected taxpayers, Notice 2023-21 

increases the lookback period when amending 2020 returns to 

claim a credit or refund of taxes. Affected taxpayers are 

individual taxpayers whose returns were due on April 15, 2021, 

and who did not receive a filing extension. An affected taxpayer 

who filed their 2020 return after April 15, 2021, but on or before 

May 17, 2021, because of the postponement provided by Notice 

2021-21 may be refunded all income tax payments for 2020 if 

they file their claim for refund within 3 years of the date they filed 

their original return. An affected taxpayer who filed their 2020 

return after May 17, 2021, may be refunded all income tax 

payments for 2020 if they file their claim for refund by Friday, May 

17, 2024.

The additional time, provided in Notice 2023-21, to file an 

amended return is automatic. Taxpayers do not need to contact 

the IRS, file any form, or send letters or other documents to 

receive this relief.

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Federally declared disasters. If you were affected by a 

federally declared disaster, you may have additional time to file a 

claim for credit or refund on your amended return. See Pub. 556 

and IRS.gov/Businesses/Small-Businesses-Self-Employed/

Disaster-Assistance-and-Emergency-Relief-for-Individuals-andBusinesses for details.

Combat zones and contingency operations. The due date 

for claiming a credit or refund on your amended return may be 

automatically extended when you are in, or are hospitalized as a 

result of injuries sustained in, a combat zone or contingency 

operation. For more details, see Pub. 3, Armed Forces' Tax 

Guide.

Bad debt or worthless security. A Form 1040-X to claim a 

credit or refund based on a bad debt or worthless security must 

generally be filed within 7 years after the due date of the return 

for the tax year in which the debt or security became worthless. 

For more details, see section 6511.

Foreign tax credit or deduction. A Form 1040-X to claim a 

foreign tax credit or to change from claiming a deduction to 

claiming a credit for foreign income taxes must generally be filed 

within 10 years from the due date for filing the return (without 

regard to any extension of time to file) for the year in which the 

foreign income taxes were actually paid or accrued. A Form 

1040-X to claim a deduction or to change from claiming a credit 

to claiming a deduction for foreign income taxes must generally 

be filed within 3 years after the date you filed your original return 

or within 2 years after the date you paid the tax, whichever is 

later. The period for filing a Form 1040-X to claim or change an 

election to claim a foreign tax credit or deduction may be 

extended by an agreement. You make or change your election 

on your Form 1040-X for the year your election is to be effective. 

For details, see Pub. 514, Foreign Tax Credit for Individuals. The 

extended 10-year period for filing Form 1040-X to claim a foreign 

tax credit or to change from claiming a deduction to claiming a 

credit applies only to amounts affected by changes in your 

foreign tax credit. See the Instructions for Form 1116, Foreign 

Tax Credit, for more information.

If you are filing Form 1040-X to carry back your unused 

foreign tax credit, follow the procedures under Loss or credit 

carryback next.

Loss or credit carryback. File either Form 1040-X or Form 

1045 to apply for a refund based on either an overpayment of tax 

due to a claim of right adjustment under section 1341(b)(1) or 

the carryback of a net operating loss (NOL) (but see Net 

operating losses, later), a foreign tax credit, an unused general 

business credit, or a net section 1256 contracts loss. If you use 

Form 1040-X, see the special instructions for carryback claims in 

these instructions under Special Situations, later. File Form 

1040-X for each tax year to which an NOL, a capital loss 

carryback, a credit carryback, or a foreign tax credit is carried. 

Write or type “Carryback Claim” at the top of page 1. Form 

1040-X must generally be filed within 3 years after the due date 

of the return (including extensions) for the tax year in which the 

NOL, capital loss, or unused credit arose (within 10 years after 

the due date of the return (without extensions) for the tax year in 

which the foreign tax credit arose). If you use Form 1045, you 

must file the claim within 1 year after the end of the year in which 

the loss, credit, or claim of right adjustment arose. For more 

details, see the Instructions for Form 1045.

Net operating losses (NOLs). An individual must file Form 

1040-X instead of Form 1045 to carry back:

• Any items to a section 965 year,

• A prior year foreign tax credit released due to an NOL or net 

capital loss carryback, or

• A prior year general business credit released because of the 

release of the foreign tax credit.

Instructions for Form 1040-X (Rev. September 2024) 3
See section 172 and Pub. 536 for information about NOLs. 

See Pub. 225, Farmer’s Tax Guide, for information on farming 

losses.

Special Situations

You must attach all appropriate forms and schedules to 

Form 1040-X or it will be returned.

Many amended returns deal with situations that have special 

qualifications or special rules that must be followed. The items 

that follow give you this specialized information so your amended 

return can be filed and processed correctly.

Only the special procedures are given here. Unless 

otherwise stated, you must still complete all appropriate 

lines on Form 1040-X, as discussed under Line 

Instructions, later.

Additional Medicare Tax. If your Medicare wages, RRTA 

compensation, or self-employment income is adjusted, you may 

need to correct your liability, if any, for Additional Medicare Tax. 

When correcting Additional Medicare Tax liability, attach to Form 

1040-X a corrected Form 8959, and, if correcting Medicare 

wages or RRTA compensation, attach Form W-2, Wage and Tax 

Statement, or Form W-2c, Corrected Wage and Tax Statement. 

For more information, see the Instructions for Form 8959.

Bipartisan Budget Act of 2015 (BBA) Partner Modification 

Amended Return. A partner in a BBA Partnership that has 

requested modification type “Amended Returns of Partners 

Under IRC Section 6225(c)(2)(A)” files a partner modification 

amended return. A partner modification amended return 

includes a partner amended return for the partner's first affected 

year and any prior or subsequent tax years impacted as a result 

of taking the partnership adjustments into account in the 

partner's first affected year. Such returns must include the 

payment of all tax, penalties, additions to tax, and interest due as 

a result of taking into account all partnership adjustments 

properly allocated to the partner, and including adjustments to 

any tax attributes affected by taking into account the partnership 

adjustments. You must write “BBA Partner Modification 

Amended Return” at the top of page 1 of all partner modification 

amended returns being filed (for e-filed amended returns, attach 

a statement). See Form 8982 for additional information and 

instructions.

Attach a statement to each partner modification amended 

return that contains the following information.

• Name of source partnership (which is the audited partnership 

requesting modification and from which you are receiving 

adjustments).

• TIN of the source partnership.

• Audit control number—obtain this number from the 

partnership representative of the source partnership.

BBA Partner non-income tax changes reported on Form 

8986. Although the Form 8978 is used to figure changes to a 

partner's income tax as reported to them on Form 8986, any 

non-income tax changes that are related to the income tax 

adjustments on the Form 8986 received by the partner, such as 

self-employment tax or net investment income tax, should be 

reflected on an amended return for the partner's first affected 

year. Do not include the income tax changes on the Form 

1040-X. Instead, the Form 1040-X should reflect the original and 

correct amounts as originally reported (or as previously 

amended) on the Form 1040 such that there is no change 

between the original and correct amounts on lines 1–8. 

Complete any applicable forms for the non-income taxes such as 

the Schedule SE (for self-employment taxes) or Form 8960 (for 

net investment income tax) including the adjustments reflected 

on the Form 8986 and figure the adjusted non-income taxes 

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using the adjusted numbers. Report the corrected non-income 

taxes on line 10 of the Form 1040-X and figure the additional 

amount owed. The amended return should include a statement 

that explains how the change to non-income tax was figured, 

and the source of the adjustment in Part II of the Form 1040-X. 

See Form 8978 for additional information and instructions.

Qualified Opportunity Investment. Attach to the back of Form 

1040-X any Form 8997, Initial and Annual Statement of Qualified 

Opportunity Fund (QOF) Investments, that supports changes 

made on this return if qualified investments were held during the 

year.

Carryback claim—NOL. Write or type “Carryback Claim” at the 

top of page 1 of Form 1040-X. Attach a computation of your NOL 

using Schedule A (Form 1045) and a computation of any NOL 

carryover using Schedule B (Form 1045). A refund based on an 

NOL doesn’t include a refund of self-employment tax reported 

on Form 1040-X, line 10. Generally, interest won’t be paid on any 

NOL refund shown on an amended return processed within 45 

days of receipt. For details, see Pub. 536, Net Operating Losses 

(NOLs) for Individuals, Estates, and Trusts.

Carryback claim—credits and other losses. Write or type 

“Carryback Claim” at the top of page 1 of Form 1040-X. Attach 

copies of the following.

• Both pages of Form 1040 and Schedules A and D, if 

applicable, for the year in which the loss or credit originated. 

Write or type “Attachment to Form 1040-X—Copy Only—Do Not 

Process” at the top of these forms.

• Any Schedules K-1 or K-3 you received from any partnership, 

S corporation, estate, or trust for the year of the loss or credit that 

contributed to the loss or credit carryback.

• Any form or schedule from which the carryback results, such 

as Form 3800, General Business Credit; Form 1116; Form 6781, 

Gains and Losses From Section 1256 Contracts and Straddles; 

Form 4684, Casualties and Thefts; or Schedule C or F (Form 

1040).

• Forms or schedules for items refigured in the carryback year, 

such as Form 6251, Alternative Minimum Tax—Individuals; Form 

3800; Schedule A (Form 1040); Schedule A (Form 1040-NR); or 

Form 8962, Premium Tax Credit.

Carryback claim—change in filing status. If you were 

married and you didn’t have the same filing status (married filing 

jointly or married filing separately) for all of the years involved in 

figuring the loss or credit carryback, you may have to allocate 

income, deductions, and credits. For details, see the publication 

for the type of carryback you are claiming. For example, for NOL 

carrybacks, see Pub. 536.

Casualty loss from a federally declared disaster. If you have 

a casualty loss attributable to a federally declared disaster, you 

may be able to elect to deduct the loss in the tax year 

immediately before the tax year the loss was sustained. The 

election must be made by filing your return or amended return for 

the preceding year, and claiming your disaster loss on it, no later 

than 6 months after the due date for filing your original return 

(without extensions) for the year in which the loss was sustained. 

For more information about this election, see the Instructions for 

Form 4684; and Rev. Proc. 2016-53, 2016-44 I.R.B. 530, 

available at IRS.gov/irb/2016-44_IRB#RP-2016-53.

Deceased taxpayer. If filing Form 1040-X for a deceased 

taxpayer, write or type “Deceased,” the deceased taxpayer's 

name, and the date of death across the top of Form 1040-X, 

page 1.

If you originally filed a joint return and you are filing Form 

1040-X to claim a refund with respect to that joint return as a 

surviving spouse, sign the return and enter “Filing as surviving 

spouse” in the area where you sign the return. If someone else is 

the personal representative, they must also sign.

4 Instructions for Form 1040-X (Rev. September 2024)
Claiming a refund for a deceased taxpayer. If you are filing 

a joint return as a surviving spouse, you only need to file Form 

1040-X to claim the refund. If you are a court-appointed personal 

representative or any other person claiming the refund, file Form 

1040-X and attach Form 1310, Statement of Person Claiming 

Refund Due a Deceased Taxpayer, and any other information 

required by its instructions. For more details, see Pub. 559, 

Survivors, Executors, and Administrators.

Household employment taxes. If you are correcting an error 

in the employment taxes for household employees that you 

reported on a Schedule H previously filed with Form 1040, 

1040-SR, 1040-NR, or 1040-SS, attach a corrected Schedule H 

and include in Part II of Form 1040-X the date the error was 

discovered. If you filed Formulario 1040-PR, file a Form 1040-X 

and attach a corrected Anexo H-PR. If you owe tax, pay in full 

with this return. If you are changing the wages paid to an 

employee for whom you filed Form W-2, you must also file Form 

W-2c, and Form W-3c, Transmittal of Corrected Wage and Tax 

Statements, with the Social Security Administration. For more 

information, see Pub. 926 for the appropriate year.

Injured spouse claim. If you filed a Form 8379 and are filing a 

Form 1040-X to request an additional refund, and you don’t want 

your portion of the overpayment to be applied (offset) against 

your spouse's past-due obligation(s), complete and attach 

another Form 8379 to allocate the additional refund.

Signing your minor child's return. If your minor child can’t 

sign the return, either parent can sign the child's name in the 

space provided. Enter “By (your signature), parent for minor 

child.”

Tax shelters. If you are amending your return to disclose 

information for a reportable transaction in which you participated, 

attach Form 8886, Reportable Transaction Disclosure 

Statement.

Wrongfully incarcerated individuals. Certain amounts you 

receive due to wrongful incarceration may be excluded from 

gross income. If you included these amounts in income in a prior 

year, you may be able to amend your return to claim a refund or 

credit against your tax. For the latest information, go to IRS.gov/

newsroom/irs-updates-frequently-asked-questions-related-towrongful-incarceration.

Tracking Your Amended Return

You should generally allow 8 to 12 weeks for Form 1040-X to be 

processed. However, in some cases, processing could take up 

to 16 weeks. Go to Where's My Amended Return on IRS.gov to 

track the status of your amended return. It can take up to 3 

weeks from the date you mail it to show up in our system. You will 

need to provide the following information.

• Your taxpayer identification number (for most taxpayers, that is 

their SSN).

• Your date of birth.

• Your ZIP code or postal code.

Specific Instructions

Line Instructions

Calendar or Fiscal Year

Above your name, enter the calendar year or fiscal year you are 

amending.

Name, Current Address, and Social Security 

Number (SSN)

If you and your spouse are amending a joint return, list your 

names and SSNs in the same order as shown on the original 

return. If you are changing from a separate to a joint return and 

your spouse didn’t file an original return, enter your name and 

SSN first.

Change of address. If you have moved since you filed your 

original return, enter your current address on Form 1040-X.

P.O. box. Enter your box number only if your post office doesn’t 

deliver mail to your home.

Foreign address. If you have a foreign address, enter the city 

name on the appropriate line. Don’t enter any other information 

on that line, but also complete the spaces below that line. Don’t 

abbreviate the country name. Follow the country's practice for 

entering the postal code and the name of the province, county, or 

state.

ITINs for aliens. If you don’t have an SSN, but you already 

have an ITIN, enter it instead of an SSN. If you are a nonresident 

or resident alien and you don’t have or aren’t eligible to get an 

SSN, you must apply for an ITIN. It takes about 7 weeks to get 

an ITIN. For more information on ITINs, including application, 

expiration, and renewal, see Form W-7 and its instructions.

Presidential Election Campaign

You can use Form 1040-X to designate $3 to the Presidential 

Election Campaign Fund if you, or your spouse if filing jointly, 

didn't previously want $3 to go to this fund but now do. Checking 

a checkbox for the Presidential Election Campaign Fund will not 

change your tax or refund. This designation must be done within 

201/2 months after the original due date for filing the return. A 

previous designation of $3 to the fund can’t be changed.

Amended Return Filing Status

Check the box that corresponds to your filing status on this 

return. You must check one box even if you are not changing 

your filing status. If this is a change from the filing status on your 

original return, the following information may apply to you.

For information about marital status, see Pub. 501, 

Dependents, Standard Deduction, and Filing 

Information.

In general, you can’t change your filing status from a joint 

return to separate returns after the due date of the 

original return.

Changing from a separate to a joint return. If you are 

married and file a separate return, you generally report only your 

own income, deductions, and credits. Generally, you are 

responsible only for the tax on your own income. If you file a joint 

return, both you and your spouse (or former spouse) are 

generally responsible for the tax and interest or penalties due on 

the return. This means that if one spouse doesn't pay the tax 

due, the other may have to. Or, if one spouse doesn't report the 

correct tax, both spouses may be responsible for any additional 

taxes assessed by the IRS. However, you may qualify for 

innocent spouse relief. For details about innocent spouse relief, 

see Form 8857, Request for Innocent Spouse Relief; or Pub. 

971, Innocent Spouse Relief. If you are changing from a 

separate to a joint return, in Part II of Form 1040-X, you should 

enter “Changing the filing status” as a reason for amending your 

Form 1040 or 1040-SR. See You are changing from a separate 

to a joint return under Lines 1 Through 30—Which Lines To 

Complete, later, for more details.

Changing to head of household filing status. If the 

qualifying person is a child but not your dependent, enter the 

child’s name in the space provided under the filing status 

checkboxes. In Part II of Form 1040-X, you should state 

“Changing the filing status” as a reason for amending your Form 

1040 or 1040-SR.

TIP

CAUTION

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Instructions for Form 1040-X (Rev. September 2024) 5
Generally, married people can’t file as head of 

household. But, for an exception, see Pub. 501.

Changing to married filing separately or qualifying surviving spouse filing status. If you check the box for married filing 

separately, enter your spouse's name in the space provided 

below the filing status checkboxes. If your spouse doesn't have 

and isn't required to have an SSN or ITIN, enter “NRA” next to 

their name in the entry space below the filing status checkboxes. 

If you check the box for qualifying surviving spouse, and the 

qualifying person is a child but not your dependent, enter the 

child's name in the space provided under the filing status 

checkboxes. Do not enter the child’s name anywhere else on the 

form. In Part II of Form 1040-X, you should state “Changing the 

filing status” as a reason for amending your Form 1040 or 

1040-SR.

For 2022 and later, the filing status qualifying widow(er) 

is called qualifying surviving spouse. The rules for the 

filing status have not changed. The same rules that 

applied to qualifying widow(er) apply to qualifying surviving 

spouse.

Lines 1 Through 30—Which Lines To Complete

Before looking at the instructions for specific lines, the following 

information may point you in the right direction for completing 

Form 1040-X.

You need information about income, deductions, etc. If you 

have questions such as what income is taxable or what 

expenses are deductible, the instructions for the form you are 

amending should help. Also use those instructions to find the 

method you should use to figure the correct tax. To get prior year 

forms, schedules, instructions, or publications, download them 

from IRS.gov/FormsPubs or call 800-829-3676.

You are only changing information. If you aren’t changing 

any dollar amounts you originally reported, but are changing 

information and the rules in Resident and nonresident aliens, 

earlier, don’t apply, do the following on your Form 1040-X.

• Enter the calendar year or fiscal year you are amending.

• Complete name, current address, and SSN (or ITIN, if 

applicable).

• Check a box in Presidential Election Campaign, if applicable.

• Complete Part I—Dependents, on page 2, if you are changing 

your dependent.

• Complete Part II—Explanation of Changes.

You are changing from a separate to a joint return. If you 

and your spouse are changing from separate returns to a joint 

return, follow these steps.

1. Enter in column A the amounts from your return as 

originally filed or as previously adjusted (either by you or the 

IRS).

2. To determine the amounts to enter in column B, combine 

the amounts from your spouse’s return as originally filed (or as 

previously adjusted) with any other changes you or your spouse 

is making. If your spouse didn’t file an original return, include 

your spouse’s income, deductions, credits, other taxes, etc., in 

the amounts you enter in column B.

3. Read the instructions for column C to figure the amounts 

to enter in that column.

4. Both of you must sign and date Form 1040-X.

You are changing amounts on your original return or as 

previously adjusted by the IRS. Because Form 1040-X can 

be used for so many purposes, it is sometimes difficult to know 

which part(s) of the form to fill out. Unless other specific 

instructions or rules apply to your return, such as those under 

CAUTION

!

TIP

Resident and nonresident aliens, earlier, applicable to paper 

filers, follow the rules below when completing your Form 1040-X.

• Always complete the top of page 1 through Amended return 

filing status.

• Check a box in Presidential Election Campaign, if applicable.

• Complete the lines shown in the charts under Columns A 

Through C below according to what you are changing.

• Complete Part II—Explanation of Changes.

• Sign and date the form.

Columns A Through C

Column A. Enter the amounts from your original return, unless 

any of the following apply.

1. You previously amended that return.

2. You were audited and changes were made to your 

originally filed return.

3. You received a notice from the IRS advising they made 

changes to your return.

In any of these cases, column A needs to reflect the amount to 

which your originally filed return was adjusted.

Example. If the IRS changed your taxable income by 

unreported income of $10,000, making your taxable income 

$100,000, then column A taxable income should be $100,000, 

not the originally filed amount.

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

you are changing.

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

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

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

amending a 2022 Form 1040 to itemize deductions. If you are 

amending your return because you received another Form W-2, 

attach a copy of the new Form W-2. Don’t attach items unless 

required to do so.

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

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

• Subtract the decrease in column B from the amount in

column A.

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

A in column C.

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

column A, B, or C in parentheses.

Example. You originally reported $21,000 as your adjusted 

gross income on your 2022 Form 1040. You received another 

Form W-2 for $500 after you filed your return. Line 1 of Form 

1040-X should be completed as follows.

 Line 1

A. Original 

amount

B. Net change C. Correct 

amount

21,000 500 21,500

You would also report any additional federal income tax 

withheld on line 12 in column B.

6 Instructions for Form 1040-X (Rev. September 2024)
See the tax return for the year you are amending to find the 

corresponding lines on your original return.

IF you are changing only... THEN complete Form 1040-X...

filing status lines 1–23.

income lines 1–23.

adjustments to income lines 1–23.

itemized or standard deductions lines 1–23.

qualified business income 

deduction

lines 4b–23.

tax before credits lines 5–23.

nonrefundable credits lines 6–23.

other taxes lines 6–23.

payments and refundable credits lines 11–23.

Income and Deductions

Line 1—Adjusted Gross Income

Enter your adjusted gross income (AGI), which is the total of your 

income minus certain deductions (adjustments). Any change to 

the income or adjustments on the return you are amending will 

be reflected on this line.

A change you make to your AGI can cause other amounts to 

increase or decrease. For example, depending on the tax year, 

changing your AGI can change your:

• Credit for child and dependent care expenses, child tax credit, 

education credits, retirement savings contributions credit, or 

premium tax credit;

• Allowable charitable contributions deduction or the taxable 

amount of social security benefits; or

• Total itemized deductions.

If you change your AGI, refigure the items listed above (if 

applicable), and any other deduction or credit you are claiming 

that has a limit based on AGI.

Complete and attach any applicable forms and schedules to 

support the amounts you refigured.

Correcting your wages or other employee compensation. 

Attach a copy of all additional or corrected Forms W-2 you 

received after you filed your original return. Also attach any 

additional or corrected Forms 1099-R, Distributions From 

Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, 

Insurance Contracts, etc., that show federal income tax withheld.

Changing your IRA deduction. In Part II of Form 1040-X, 

enter “IRA deduction” and the amount of the increase or 

decrease. If changing from a deductible to a nondeductible IRA 

contribution, also complete and attach Form 8606, 

Nondeductible IRAs.

Line 2—Itemized Deductions or Standard 

Deduction

Itemized deductions. If you itemized your deductions, enter in 

column A the total from your original Schedule A or your 

deduction as previously adjusted by the IRS. If you are now 

itemizing your deductions instead of using the standard 

deduction, or you have changed the amount of any deduction, or 

your AGI limitations have changed any deduction, attach a copy 

of the corrected Schedule A to this amended return.

Standard deduction. If you are using the standard deduction, 

enter the amount for your filing status for the year you are 

amending. Remember that the standard deduction for all years 

can be increased for the age and/or blindness of the taxpayer(s).

Charitable deduction. If you are taking the standard deduction 

in 2020 or 2021, you (or you and your spouse if filing jointly) may 

be able to claim a charitable deduction for certain cash 

contributions. For amended 2020 returns only, any adjustments 

to this deduction should be made to your AGI on line 1. For 

amended 2021 returns, any adjustments to this deduction 

should be made to your standard deduction amount on line 2. 

For adjustments to the cash charitable deduction for any year, 

refer to the tax return instructions for the year of the return you 

are amending to determine the limits on amounts of cash 

contributions you can claim for that year. See Pub. 526 (for the 

year of the return you are amending) for the definition of what 

qualifies as a cash contribution and for information on the types 

of organizations that qualify. Also see Pub. 526 (for the year of 

the return you are amending) for information on whether this 

deduction is available on your amended return.

If you had a net qualified disaster loss and you elect to 

increase your standard deduction by the amount of your 

net qualified disaster loss, use Schedule A to figure your 

standard deduction. Qualified disaster loss refers to losses 

arising from certain disasters. For more information, see the 

Instructions for Form 4684 and the Instructions for Schedule A 

filed with your original return for the tax year of the return you are 

amending.

Line 4a—Reserved for Future Use

This line is reserved for future use. Do not enter an amount on 

this line.

Line 4b—Qualified Business Income Deduction

See the instructions for the year of the form you are amending. 

Also see the instructions for Forms 8995 and 8995-A for more 

information for figuring and reporting your qualified business 

income deduction.

Line 5—Taxable Income

If the taxable income on the return you are amending is $0 and 

you have made changes on Form 1040-X, line 1, 2, or 4b, enter 

on line 5, column A, the actual taxable income instead of $0. 

Enclose a negative amount in parentheses. The amounts in 

columns A and B can be less than zero. However, if the result for 

column C is zero or less, you must enter -0- in column C.

Example. You showed $0 taxable income on your original 

return, even though you actually had a loss of $1,000. You later 

discovered you had additional income of $2,000. Your Form 

1040-X, line 5, would show ($1,000) in column A, $2,000 in 

column B, and $1,000 in column C. If you failed to take into 

account the loss you actually had on your original return, you 

would report $2,000 in column C and possibly overstate your tax 

liability.

TIP

Instructions for Form 1040-X (Rev. September 2024) 7
Tax Liability

Line 6—Tax

Include on line 6 the amount you reported on Schedule 2 

(Form 1040), line 3, for the year you are amending.

Figure the tax on your taxable income shown on line 5, 

column C. Generally, you will use the method(s) you used to 

figure the tax on your original return. However, you may need to 

change to 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.

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 

figure the tax entered on line 6, as shown in the chart below.

Attach the schedule or form(s), if any, that you used to figure 

your revised tax. Don’t attach worksheets.

IF you figured the corrected tax using...

THEN enter on the 

dotted line on

line 6...

Tax Table Table.

Tax Computation Worksheet TCW.

Schedule D Tax Worksheet Sch D.

Schedule J (Form 1040) Sch J.

Qualified Dividends and Capital Gain

Tax Worksheet QDCGTW.

Foreign Earned Income Tax Worksheet FEITW.

Form 8615, Tax for Certain Children Who 

Have Unearned Income F8615.

Any changes you made to Form 1040-X, lines 1 through 

6, may affect the amount of or cause you to owe 

alternative minimum tax. See the instructions for the 

form and year you are amending.

Line 7—Nonrefundable Credits

Enter your total nonrefundable credits in column A. 

Nonrefundable credits are those that reduce your tax, but any 

excess isn’t refunded to you.

If you made any changes to Form 1040-X, lines 1 through 6, 

be sure to refigure your original credits. Attach the appropriate 

forms for the credits you are adding or changing.

Credit for qualifying children and other dependents. If you 

are amending a return with a retroactive claim of the child tax 

credit, you must have an SSN valid for employment issued for 

the child before the due date for filing the return you are 

amending, including extensions. If you are amending a return 

with a retroactive claim of the credit for other dependents, the 

dependent you claim must have been issued an SSN, ITIN, or 

adoption taxpayer identification number (ATIN) on or before the 

due date for filing the return you are amending, including 

extensions. Your child tax credit may be refundable. For 

additional information, see Schedule 8812 (Form 1040) and its 

instructions for the year of the tax return you are amending. If 

CAUTION

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CAUTION

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amending a 2019 or 2020 return, also see Pub. 972 for 2019 or 

2020, respectively.

Line 9—Reserved for Future Use

This line is reserved for future use. Do not enter an amount on 

this line.

Line 10—Other Taxes

Enter in column A the amount you reported on the line for total 

other taxes from Schedule 2 (Form 1040) for the year you are 

amending.

If you made any changes to Form 1040-X, lines 1 through 6, 

you may need to refigure other taxes that were included in the 

same section on your original return.

Payments

Line 12—Withholding

In column A, enter from the return you are amending any federal 

income tax withheld and any excess social security and tier 1 

RRTA tax withheld (SS/RRTA).

If you are changing your withholding or excess SS/RRTA, 

attach to the front of Form 1040-X a copy of all additional or 

corrected Forms W-2 you received after you filed your original 

return. Also attach additional or corrected Forms 1099-R that 

show any federal income tax withheld.

Line 13—Estimated Tax Payments

In column A, enter the estimated tax payments you claimed on 

your original return. If you filed Form 1040-C, U.S. Departing 

Alien Income Tax Return, include on this line the amount you 

paid as the balance due with that return. Also include any of your 

prior year's overpayment that you elected to apply to estimated 

tax payments for the year you are amending.

Line 14—Earned Income Credit (EIC)

Enter the amount you reported on the line for the EIC on Form 

1040 or 1040-SR for the year you are amending in column A. If 

you are amending your return to claim the EIC and you have a 

qualifying child, attach Schedule EIC (Form 1040). If you 

changed the amount on line 1 or line 5, the amount of any EIC 

you claimed on your original return may change. For more 

information regarding the EIC, see Pub. 596 for the year you are 

amending.

If you are amending your EIC based on a nontaxable combat 

pay election, enter “nontaxable combat pay” and the amount in 

Part II of Form 1040-X.

SSN required. If you didn't have an SSN on or before the due 

date of your return for the tax year being amended (including 

extensions), you can't claim the EIC on your amended return. 

Also, if a child didn't have an SSN on or before the due date of 

your return for the tax year being amended (including 

extensions), you can't count that child as a qualifying child in 

figuring the amount of the EIC on your amended return.

Line 15—Refundable Credits

A refundable credit can give you a refund for any part of a credit 

that is more than your total tax. Enter, in column A, the total of 

the refundable credits from Schedule 8812 (Form 1040), Form 

8 Instructions for Form 1040-X (Rev. September 2024)
8863, the recovery rebate (as applicable), and Schedule 3 (Form 

1040) for the year you are amending. Check as applicable the 

boxes for Schedule 8812 (Form 1040), and Forms 2439, 4136, 

8885, 8863, and 8962.

If you are amending your return to claim or change a 

refundable credit, attach the appropriate schedule(s) or form(s). 

In addition, in the blank area after “other (specify),” list all of your 

refundable credits for which there is not a checkbox. Include the 

form number for the credit if there is one.

SSN required. If you are amending a return with a retroactive 

claim of the refundable child tax credit or the additional child tax 

credit, you must have an SSN valid for employment issued for 

the child before the due date for filing the return, including 

extensions. For additional information, see Schedule 8812 (Form 

1040) and its instructions for the year of the tax return you are 

amending. If amending a 2019 or 2020 return, also see Pub. 972 

for 2019 or 2020, respectively.

Line 16—Amount Paid With Extension or Tax 

Return

On this line, enter the total of the following amounts.

• Any amount paid with your request for an extension on Form 

4868, Application for Automatic Extension of Time To File U.S. 

Individual Income Tax Return; or Form 2350, Application for 

Extension of Time To File U.S. Income Tax Return. Also include 

any amount paid electronically in connection with an extension of 

time to file, but don’t include the convenience fee you were 

charged.

• The amount you paid with your original return, regardless of 

method. Also include any additional payments you made after it 

was filed. However, don’t include payments of interest or 

penalties, or the convenience fee you were charged.

Example. You are filing Form 1040-X to amend your 2022 

tax return. You sent a check for $1,500 with your original return, 

reflecting a payment of $1,400 in taxes and a $100 estimated tax 

penalty. When completing Form 1040-X, enter $1,400 on line 16 

(the check sent with the original return minus the $100 penalty).

Line 17—Total Payments

Include any amounts from Form 8689, Allocation of Individual 

Income Tax to the U.S. Virgin Islands, that are being included in 

the total payments line on your Form 1040 or 1040-SR. For 

additional information, see Form 8689 for the year of the tax 

return you are amending.

Refund or Amount You Owe

The purpose of this section is to figure the additional tax you owe 

or excess amount you have paid (overpayment). All of your 

payments (for the tax year you are amending) received up to the 

date of this amended return are taken into account, as well as 

any overpayment on your original return or after adjustment by 

the IRS. It is as if you were using the new information to 

complete your original return. If the results show a larger 

overpayment than before, the difference between the two 

becomes your new overpayment. You can choose to receive the 

refund or apply it to your estimated tax for the following year. In 

either case, it can be used by the IRS to pay other federal or 

state debts that still exist. If the results show that you owe, it is 

because you don’t have enough additional withholding or 

because filing your original return with the information you have 

now would have resulted in a smaller overpayment or a balance 

due.

Line 18—Overpayment

Enter the overpayment from your original return. If your original 

return was changed by the IRS and the result was an additional 

overpayment of tax, also include that amount on line 18. Don’t 

include interest you received on any refund. Any additional 

refund you are entitled to on Form 1040-X will be sent separately 

from any refund you haven’t yet received from your original 

return.

Line 19—Amount Available To Pay Additional Tax

If line 18 is larger than line 17, line 19 will be negative. You will 

owe additional tax. To figure the amount owed, treat the amount 

on line 19 as positive and add it to the amount on line 11. Enter 

the result on line 20.

Line 20—Amount You Owe

See the Amount you owe section in your income tax return 

instructions or go to IRS.gov/Payments for payment options.

If you elected to apply any part of an overpayment on 

your original return to your next year's estimated tax, you 

can’t reverse that election on your amended return.

Line 22—Overpayment Received as Refund

The refund amount on line 22 will be sent separately from any 

refund you claimed on your original return (see Line 18, earlier). 

We will figure any interest and include it in your refund.

You will receive a check for any refund due to you. A refund 

on a paper-filed amended return can’t be deposited directly to 

your bank account.

If you owe past-due federal or state debts, all or part of your 

overpayment will be used to pay the past-due amounts. You will 

receive a notice if any of your overpayment has been applied to 

past-due amounts.

Line 23—Overpayment Applied to Estimated Tax

Enter on line 23 the amount, if any, from line 21 you want applied 

to your estimated tax for next year. Also enter that tax year in the 

space provided. No interest will be paid on this amount.

If you owe past-due federal or state debts, all or part of your 

overpayment will be used to pay the past-due amounts. You will 

receive a notice if any of your overpayment has been applied to 

past-due amounts, so you will know how much was applied to 

your estimated tax.

You can’t change your election to apply part or all of the 

overpayment on line 21 to next year's estimated tax.

Part I—Dependents

Lines 24, 26, 28, and 29—Reserved for Future 

Use

These lines are reserved for future use. Do not enter an amount 

on these lines.

Line 30—Dependents

List all dependents claimed on this amended return. This 

includes:

CAUTION

!

CAUTION

!

Instructions for Form 1040-X (Rev. September 2024) 9
• Dependents claimed on your original return who are still being 

claimed on this return, and

• Dependents not claimed on your original return who are being 

added to this return.

See Dependents, in the instructions for the tax return for the 

year you are amending, for more information.

Part II—Explanation of Changes

The IRS needs to know why you are filing Form 1040-X. For 

example, you:

• Received another Form W-2 after you filed your return,

• Forgot to claim the child tax credit or the credit for other 

dependents,

• Changed your filing status from qualifying surviving spouse 

(or, if amending a 2021 or earlier return, qualifying widow(er)) to 

head of household,

• Are carrying a credit to an earlier year, or

• Are claiming a tax benefit from recently enacted legislation for 

disaster relief.

Part III—Direct Deposit (for E-Filed 

Form 1040-X Only)

Beginning in February 2023, if you electronically file a Form 

1040-X for tax year 2021 or later, you may request your refund 

be directly deposited into your checking or savings account.

If you want us to directly deposit the amount shown on line 22 

to your checking or savings account at a bank or other financial 

institution (such as a credit union) in the United States:

• Complete lines 31 through 33 on Form 1040-X (if you want 

your refund deposited to only one account); or

• Check the box on Form 1040, 1040-SR, or 1040-NR, line 35a, 

and attach Form 8888, Allocation of Refund, if you want to split 

the direct deposit into more than one account.

The account must be in your name. Don't request a deposit of 

your refund to an account, such as your tax return preparer's 

account, that isn't in your name. For example, although you may 

owe your tax return preparer a fee for preparing your return, you 

should not have any part of your refund deposited into the 

preparer's account to pay the fee.

A direct deposit will be issued using the banking information 

on Form 1040-X. Do not complete lines 35b through 35d on 

Form 1040, 1040-SR, or 1040-NR.

If an account issue prevents a direct deposit, a refund will be 

issued by paper check to the most recent address.

Sign Your Return

Form 1040-X isn't considered a valid return unless you sign it in 

accordance with the requirements in these instructions. If you 

are filing an amended joint return, your spouse must also sign. If 

your spouse can't sign the return, see Pub. 501. Be sure to date 

your return and enter your occupation(s). If you have someone 

prepare your amended return, you are still responsible for the 

correctness of the amended return. If your amended return is 

signed by a representative for you, you must have a power of 

attorney attached that specifically authorizes the representative 

to sign your amended return. To do this, you can use Form 2848. 

If you are filing an amended joint return as a surviving spouse, 

see Death of a Taxpayer in the instructions for your original tax 

return.

Identity Protection Personal Identification Number (IP PIN). 

If you received an IP PIN from the IRS, enter it in the IP PIN 

spaces provided next to the box for your occupation on your 

Form 1040-X. You must correctly enter all six numbers of your IP 

PIN. If you didn't receive an IP PIN, leave these spaces blank.

All taxpayers are now eligible for an IP PIN. For more 

information, see Pub. 5477. To apply for an IP PIN, go to 

IRS.gov/IPPIN and use the Get an IP PIN tool.

If you are filing an amended joint return and each taxpayer will 

receive an IP PIN, enter your IP PIN in the space provided next 

to the box for your occupation on your Form 1040-X. Enter the 

spouse's IP PIN in the space provided next to the box for the 

spouse's occupation.

If you need more information, including how to retrieve your IP 

PIN online, go to IRS.gov/IPPIN. If you are unable to retrieve your 

IP PIN online, call 800-908-4490.

New IP PINs are generated every year. They will 

generally be sent out by mid-January. Use this IP PIN on 

any Form 1040-X you file.

Requirements for a Paper Return

You must handwrite your signature on your return if you file it on 

paper. Digital, electronic, or typed-font signatures are not valid 

signatures for Forms 1040-X filed on paper.

Requirements for an Electronic Return

To file your return electronically, you must sign the return 

electronically using a personal identification number (PIN) and 

provide the information described below. If you are filing online 

using software, you must use a Self-Select PIN. If you are filing 

electronically using a tax practitioner, you can use a Self-Select 

PIN or a Practitioner PIN. If we issued you an IP PIN for the year, 

all six digits of your IP PIN must appear in the IP PIN spaces 

provided next to the space for your occupation for your electronic 

signature to be complete. Do not use an IP PIN from a prior year, 

even if amending a return filed in a prior year. Failure to include 

an issued IP PIN on the electronic return will result in an invalid 

signature and a rejected return. If you are filing a joint return and 

both taxpayers were issued IP PINs, enter both IP PINs in the 

spaces provided.

Self-Select PIN. The Self-Select PIN method allows you to 

create your own PIN. If you are married filing jointly, you and your 

spouse will each need to create a PIN and enter these PINs as 

your electronic signatures.

A PIN is any combination of five digits you choose except five 

zeros. If you use a PIN, there is nothing to sign and nothing to 

mail—not even your Forms W-2.

Your electronic return is considered a validly signed return 

only when it includes your PIN; last name; date of birth; IP PIN, if 

applicable; and AGI from your originally filed prior year federal 

income tax return, if applicable. If you're filing jointly, your 

electronic return must also include your spouse's PIN; last name; 

date of birth; IP PIN, if applicable; and AGI, if applicable, in order 

to be considered validly signed. Don't use your AGI from an 

amended return (Form 1040-X) or a math error correction made 

by the IRS. Your AGI from your prior year return is generally the 

amount shown on the federal income tax return you filed last 

year that was due last year. For example, when filing an 

amended return in 2023, enter the amount from your 2021 Form 

1040 ,1040-SR, or 1040-NR, line 11, that you filed in 2022. If you 

didn't file a prior year income tax return, or we have not yet 

processed or only recently processed your prior year tax return, 

enter “$0” as the prior year AGI verification. If you don't have your 

prior year income tax return, call the IRS at 800-908-9946 to get 

a free transcript of your return or go to IRS.gov/Transcript. If you 

filed electronically last year, you, and your spouse if filing jointly, 

may use your prior year PIN to verify your identity instead of your 

prior year AGI. The prior year PIN is the five-digit PIN you used to 

electronically sign your prior year return.

Practitioner PIN. The Practitioner PIN method allows you to 

authorize your tax practitioner to enter or generate your PIN. 

TIP

CAUTION

!

10 Instructions for Form 1040-X (Rev. September 2024)
Your electronic return is considered a validly signed return only 

when it includes your PIN; last name; date of birth; and IP PIN, if 

applicable. If you're filing jointly, your electronic return must, in 

order to be considered validly signed, also include your spouse's 

PIN; last name; date of birth; and IP PIN, if applicable. The 

practitioner can provide you with details.

Paid Preparer

Generally, anyone you pay to prepare your amended return must 

sign it and include their Preparer Tax Identification Number 

(PTIN) in the space provided. The preparer must give you a copy 

of the amended return for your records. Someone who prepares 

your amended return but doesn’t charge you shouldn’t sign.

Assembling Your Return

Assemble any schedules and forms behind Form 1040-X in the 

order of the “Attachment Sequence No.” shown in the upper-right 

corner of the schedule or form. If you have supporting 

statements, arrange them in the same order as the schedules or 

forms they support and attach them last. Don’t attach a copy of 

your original return, correspondence, or other items unless 

required to do so.

Attach to the front of Form 1040-X:

• A copy of any Form W-2; Form W-2c; or Form 2439, Notice to 

Shareholder of Undistributed Long-Term Capital Gains, that 

supports changes made on this return;

• A copy of any Form W-2G, Certain Gambling Winnings; or 

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 

Security Benefit Statement (Nonresident Aliens); Form 

RRB-1042S, Payments by the Railroad Retirement Board 

(Nonresident Aliens); or Form 8288-A, Statement of Withholding 

on Dispositions by Foreign Persons of U.S. Real Property 

Interests, that supports changes made on this return.

Attach to the back of Form 1040-X any Form 8805, Foreign 

Partner's Information Statement of Section 1446 Withholding 

Tax, that supports changes made on this return.

If you owe tax and you don’t want to pay electronically, 

enclose (don’t attach) your check or money order in the 

envelope with your amended return. See Line 20, earlier.

Where To File

You can file Form 1040-X electronically with tax filing software to 

amend Forms 1040, 1040-SR, and 1040-NR. Go to IRS.gov/

Filing/Amended-Return-Frequently-Asked-Questions for more 

information.

If you are amending your return on paper because of any of 

the situations listed next, use the corresponding address.

IF you are filing

Form 1040-X...

THEN mail Form 1040-X

and attachments to...

in response to a notice you 

received from the IRS

the address shown

in the notice.

with Form 1040-NR or 

1040-NR-EZ

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

If none of the situations listed above apply to you, mail your 

amended return to the Internal Revenue Service Center shown 

next that applies to you.

IF you live in... THEN mail Form 1040-X

and attachments to...

Alabama, Arkansas, Florida, 

Georgia, Louisiana, Mississippi, 

Oklahoma, or Texas

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0052

Alaska, Arizona, California, 

Colorado, Hawaii, Idaho, Iowa, 

Kansas, Michigan, Montana, 

Nebraska, Nevada, New Mexico, 

North Dakota, Ohio, Oregon, 

South Dakota, Utah, Washington, 

or Wyoming

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0052

Connecticut, Delaware, District of 

Columbia, Illinois, Indiana, 

Kentucky, Maine, Maryland, 

Massachusetts, Minnesota, 

Missouri, New Hampshire, New 

Jersey, New York, North Carolina, 

Pennsylvania, Rhode Island, 

South Carolina, Tennessee, 

Vermont, Virginia, West Virginia, or 

Wisconsin

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999-0052

A foreign country, U.S. territory;* or 

use an APO or FPO address, or 

file Form 2555 or 4563, or are a 

dual-status alien

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

 *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or 

the Commonwealth of the Northern Mariana Islands, see Pub. 570. 

Private delivery services (PDSs). Taxpayers can use certain 

PDSs designated by the IRS to meet the “timely mailing as timely 

filing” rule for tax returns. Go to IRS.gov/PDS for the current list 

of designated services.

The PDS can tell you how to get written proof of the mailing 

date.

For the IRS mailing address to use if you’re using a PDS, go 

to IRS.gov/PDSStreetAddresses.

PDSs can’t deliver items to P.O. boxes. You must use the 

U.S. Postal Service to mail any item to an IRS P.O. box 

address.

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that helps 

taxpayers and protects taxpayer rights. TAS strives to ensure 

that every taxpayer is treated fairly and that you know and 

understand your rights under the Taxpayer Bill of Rights.

How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that all 

taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what these 

rights mean to you and how they apply. These are your rights. 

Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve with 

the IRS. And their service is free. If you qualify for their 

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:

CAUTION

!

Instructions for Form 1040-X (Rev. September 2024) 11
• Your problem is causing financial difficulty for you, your family, 

or your business;

• You face (or your business is facing) an immediate threat of 

adverse action; or

• You’ve tried repeatedly to contact the IRS but no one has 

responded, or the IRS hasn’t responded by the date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, and 

Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service Is Your 

Voice at the IRS, available at IRS.gov/pub/irs-pdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM (800-829-3676) to 

order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect many 

taxpayers. If you know of one of these broad issues, report it to 

TAS at IRS.gov/SAMS. Be sure to not include any personal 

taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent 

individuals whose income is below a certain level and who need 

to resolve tax problems with the IRS. LITCs can represent 

taxpayers in audits, appeals, and tax collection disputes before 

the IRS and in court. In addition, LITCs can provide information 

about taxpayer rights and responsibilities in different languages 

for individuals who speak English as a second language. 

Services are offered for free or a small fee. For more information 

or to find an LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, Low 

Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/p4134.pdf.

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal 

Revenue laws of the United States. You are required to give us 

the information. We need it to ensure that you are complying with 

these laws and to allow us to figure and collect the right amount 

of tax.

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records 

relating to a form or its instructions must be retained as long as 

their contents may become material in the administration of any 

Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103.

We welcome comments on forms. If you have comments 

concerning the accuracy of the time estimates or suggestions for 

making this form simpler, we would be happy to hear from you. 

You can send us comments from IRS.gov/FormComments. Or 

you can send your comments to the Internal Revenue Service, 

Tax Forms and Publications Division, 1111 Constitution Ave. 

NW, IR-6526, Washington, DC 20224. Don’t send your Form 

1040-X to this office.

Estimates of Taxpayer Burden

The table below shows burden estimates as of November 2022 

for taxpayers filing a Form 1040-X tax return.

Reported time and cost burden is a national average and 

does not necessarily reflect a “typical” case. Most taxpayers 

experience lower than average burden, with taxpayer burden 

varying considerably by taxpayer type. The estimated average 

time burden for all taxpayers filing a Form 1040-X is 9 hours, with 

an average cost of $200 per return. This average includes all 

associated forms and schedules, across all preparation methods 

and taxpayer activities. There is significant variation in taxpayer 

activity within these estimates.

Out-of-pocket costs include any expenses incurred by 

taxpayers to prepare and submit their tax returns. Examples 

include tax return preparation and submission fees, postage and 

photocopying costs, and tax preparation software costs. Tax 

preparation fees vary widely depending on the tax situation of 

the taxpayer, the type of professional preparer, and the 

geographic area.

If you have comments concerning the time and cost estimates 

below, you can contact us at either one of the addresses shown 

under We welcome comments on forms, earlier.

Estimates of Taxpayer Burden

All 1040-X 

Taxpayers

Average Time Burden 

(Hours)

Average Cost

 (Dollars)

9 $200

12 Instructions for Form 1040-X (Rev. September 2024)