Use Form 1040X
If you do need to file an amended personal income tax return, you’ll probably need to submit IRS Form 1040X, which is used to:
- Correct Forms 1040, 1040A, 1040EZ, 1040NR or 1040NR-EZ (some of these forms are no longer in use);
- Make certain elections after the election deadline;
- Change amounts previously adjusted by the IRS (except IRS changes to interest or penalties); or
- Claim a loss or unused credit carryback.
You can use Form 1045 instead of Form 1040X in limited situations. For example, Form 1045 might be an option if you had to repay income that was previously taxed or you’re carrying back certain losses or tax credits. You should also use Form 843 if you’re requesting a refund of penalties and interest or an addition to tax that you already paid. Otherwise, generally stick with Form 1040X.
One downside to Form 1040X is that it can’t be filed electronically. You can use tax software to prepare the form, but in the end you have to print it out and mail it in. The form instructions tell you where to send it.
Also make sure that you file a separate Form 1040X for each tax year. Mail them separately, too. Check the box at the top of the form to indicate the tax year for the return being amended. If there isn’t a box for that year, write in the year in the space provided.
Don’t forget to sign the amended return. Attach any required forms or schedules as well. Generally, you need to attach any schedule or form relating to the changes you’re making. For example, attach Schedule A if you’re changing an itemized deduction. The form instructions tell you which other attachments are necessary.
