Yes, it depends what kind of income. For social security incomes, there is a different threshold amount for single and Married Filing joint. Different filing status have a certain treatment and that tax rates are different for every filing status. The filing status change goes on the very top of the 1040X. When I was a Tax Auditor for the IRS, the 1040X was one of the hardest thing to calculate. Just a few years ago, the IRS decided to change but with disastrous results- people were more confused than the original. So IRS changed the 1040X to its original. Follow your programu2019s instruction or go to an Enrolled Agent. I found out throughout my career that a good majority of CPAu2019s do not know the mechanics of the 1040X. Chances are you may need to send the returns by mail.