Instructions for Form 1040-X (Rev. September 2021)

1 Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 9 Draft Ok to PrintAH XSL/XMLF ileid: .. s/I1040X/201801/A/XML/Cycle07/source(Ini t. & Date) _____Page 1 of 16 14:54 - 14-Mar-2018 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 1040X(Rev. January 2018)Amended Individual Income Tax ReturnDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise 's of and To Your Amended or Fiscal , Current Address, and Social Security Number (SSN).

2 6 Amended Return filing 1 Through 30 Which Lines To A Through and 1 Adjusted Gross 2 Itemized Deductions or Standard 4 1040EZ Filers Lines 2 and 5 Taxable 6 7 9 Health Care: Individual 10 Other 12 13 Estimated Tax 14 Earned Income Credit (EIC)..11 Line 15 Refundable 16 Amount Paid With Extension or Tax 17 Total or Amount You 18 19 Amount Available To Pay Additional 20 Amount You 22 Overpayment Received as 23 Overpayment Applied to Estimated I 29 Exemption 30 II Presidential Election Campaign III Explanation of Your To Reduction Act of Taxpayer DevelopmentsFor the latest information about developments related to Form 1040X and its Instructions , such as legislation enacted after they were published.

3 Go to 's NewChildless earned income credit (EIC). For 2017, if your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can actually treat the child as a qualifying child to claim the EIC. If the other person can claim the child as a qualifying child, you can't claim the EIC as a taxpayer with a qualifying child unless you have another qualifying child. However, you may be able to claim the EIC without a qualifying child.

4 For more information, see Pub. 596, Earned Income Veterans Tax Fairness Act of 2016. The Combat-Injured Veterans Tax Fairness Act of 2016 gives certain veterans who received disability severance payments after January 17, 1991, additional time to file claims for a credit or refund relating to overpayments attributable to these payments. Veterans affected by this legislation should receive a notice from the Department of Defense. For more information, see Retroactive determination of nontaxable disability severance payments under When To File, Peninsula of Egypt.

5 Armed Forces members who performed services in the Sinai Peninsula of Egypt may be eligible for combat zone tax benefits retroactive to June 2015 under certain circumstances. See Sinai Peninsula of Egypt, 2016 disaster retirement plan distributions. If you suffered an economic loss as a result of an event declared as a disaster by the President in 2016 and you received a distribution from your retirement plan (including an IRA), the distribution may be eligible for favorable tax treatment. See Pub.

6 976, Disaster Relief, for 2016 personal casualty losses. If you suffered a net disaster loss as the result of an event declared by the President on or after January 1, 2016, you may be eligible for a personal casualty loss deduction. See Pub. 976, for your online account. You can access your federal tax account at This will allow you to view the amount you owe, review 18 months of payment history, access Mar 14, 2018 Cat. No. 11362 HPage 2 of 16 Fileid: .. s/I1040X/201801/A/XML/Cycle07/source14:5 4 - 14-Mar-2018 The type and rule above prints on all proofs including departmental reproduction proofs.

7 MUST be removed before payment options, and create or modify an online payment agreement. You can also access your tax records enacted legislation extended certain tax benefits and enacted disaster tax relief. If you filed your 2017 tax return without claiming certain recently extended tax benefits or recently enacted disaster tax relief, you will need to file Form 1040X to claim them for 2017. Certain tax forms are being updated to reflect these changes. You may need that information when completing this form.

8 See , and also Pub. of the extended benefits that can be claimed for 2017 are listed for tuition and for residential for qualified principal residence for mortgage insurance for energy efficient new rescue team training a more complete list of extended benefits, see Changes for the 2017 Publication 17 under Recent Developments at 17, or go to tax relief was enacted for those impacted by certain Presidentially declared disasters. The tax benefits provided by this relief include the increased standard deduction for 2017 based on your qualified disaster to use your 2016 earned income to figure your 2017 earned income to use your 2016 earned income to figure your 2017 additional child tax from the 10% penalty and other tax burdens for distributions made in 2017 from your retirement plans (including IRAs) if certain conditions are more information on disaster tax relief, see Pub incarcerated individuals.

9 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 InstructionsForm 1040X will be your new tax return, changing your original return to include new information. The entries you make on Form 1040X under the column headings Correct amount and Correct number or amount are the entries you would have made on your original return had it been find the easiest way to figure the entries for Form 1040X is to first make the changes in the margin of the return you are complete Form 1040X, you will need:Form 1040X and these separate Instructions .

10 A copy of the return you are amending (for example, 2016 Form 1040), including supporting forms, schedules, and any worksheets you completed;Notices from the IRS on any adjustments to that return; andInstructions for the return you are amending. If you don't have the Instructions , you can find them online at If you are amending a prior year return, click on the link for prior year Instructions under Other Options. You can also order paper copies of the Instructions for your return at or, if you are amending a prior year return, by calling of FormUse Form 1040X to do the Forms 1040, 1040A, 1040EZ, 1040NR, or certain elections after the prescribed deadline (see Regulations sections through -3 for details).