Last Updated : January 14, 2009
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1040X

Form 1040-X

Amended U. S Individual Income Tax Return

PURPOSE OF THE FORM :
Use form 1040X to correct forms 1040 , 1040A , 1040EZ , 1040NR , 1040NR -EZ. The taxpayer needs to mail FORM 1040X to IRS. It cannot be filed electronically.

The taxpayer can also use FORM 1040X to :

  • Make certain elections after the prescribed deadline or,

  • Change the amounts previously adjusted by the IRS. Do not include any interest or penalties on FORM 1040X ; they will be adjusted accordingly.

Each year the taxpayer may file a separate FORM 1040X for which he is amending.

FORM 1040X can be filed only after he has filed his original return. Generally . for a credit or refund , FORM 1040A must be filed within 3 years after the date the taxpayer filed the original return or within 2 years after the date he paid the tax, whichever is later.

A FORM 1040X based on a bad debt or worthless security generally must be filed within 7 years after the due date of the return for the tax year in which the debt or security became worthless.

A FORM 1040X based on a net operating loss carry back or a general business credit carry back generally must be filed within 3 years after the due date of the return for the tax year of the net operating loss or unused credit.

FORM 1040X PAGE -1 :

General Instructions :

Column A through C:

  • The program carries or transfers the amounts from main forms attached in column C from parent forms 1040 , 1040A , 1040EZ , 1040NR.

  • The taxpayer needs to enter the correct amount in column A which is needed to be rectified.

  • The program calculates the differences in between the amounts of column A and column C and enters it on column B as increase or decrease.

  • The filling status appropriate checkbox needs to be checked manually which he has filed as original return.

Line Instructions :

Taxpayer information :
The program carries the information of taxpayer or spouse from general info. sheet based on filling status entered on general info. sheet.

Change of address :
If the address shown on this form is different from the address on the original return the client filed with the IRS and the if the client wants the IRS to change their records then check the checkbox manually and now the taxpayer can enter the change address on lines given for taxpayer's information manually.

Filing Status :
The taxpayer needs to manually enter the filling status he entered earlier on his original return manually.

The amended return can be filed with the filling status as selected in general information sheet for filling the amended return.

PART : INCOME AND DEDUCTIONS

Line 1:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040EZ line AGI whichever is selected on general info. sheet on column C line 1 .

Enter on line 1 column A the change AGI that was originally reported / adjusted on line 1.

The program calculates the net increase or decrease and enter the result on line 1 column B.

A change the taxpayer makes to his AGI can cause Other amounts to increase or decrease. Changing the AGI may also affect the taxpayer's total itemized deductions or his deductions for exemptions.

Line 2:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line Itemized deductions whichever is selected on general info. sheet on column C line 2 .

Enter on line 2 column A the change Itemized deductions that was originally reported / adjusted on line 2.

The program calculates the net increase or decrease and enter the result on line 2 column B.

Line 3:
The program calculates this line by subtracting line 2 from line 1 of column C and enters the result on line 3 column C.

Enter on line 3 column A the difference of line 2 and line 1 manually .

The program calculates the net increase or decrease and enter the result on line 3 column B.

Line 4:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040EZ line exemptions whichever is selected on general info. sheet on column C line 4 .

Enter on line 4 column A the change exemptions that was originally reported / adjusted on line 4.

The program calculates the net increase or decrease and enter the result on line 4 column B.

Line 5:
The program calculates this line by subtracting line 4 from line 3 of column C and enters the result on line 5 column C.
Enter on line 5 column A the difference of line 3 and line 4 manually .
The program calculates the net increase or decrease and enter the result on line 5 column B.

Line 6:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040EZ line tax whichever is selected on general info. sheet on column C line 6 .
Enter on line 6 column A the change tax and also select from the combo box the basis of calculating tax that was originally reported / adjusted on line 6.
The program calculates the net increase or decrease and enter the result on line 6 column B.

Line 7:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line total credits whichever is selected on general info. sheet on column C line 7 .
Enter on line 7 column A the change credits that was originally reported / adjusted on line 7.
The program calculates the net increase or decrease and enter the result on line 7 column B.

Line 8:
The program calculates this line by subtracting line 7 from line 6 of column C and enters the result on line 8 column C.
Enter on line 8 column A the difference of line 7 and line 6 manually .
The program calculates the net increase or decrease and enter the result on line 8 column B.

Line 9:
The program enters the amount from parent forms 1040 , 1040NR line Other taxes whichever is selected on general info. sheet on column C line 9 .
Enter on line 9 column A the change credits that was originally reported / adjusted on line 9.
The program calculates the net increase or decrease and enter the result on line 9 column B.

Line 10:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040EZ line total tax whichever is selected on general info. sheet on column C line 10 .
Enter on line 10 column A the change credits that was originally reported / adjusted on line 10.
The program calculates the net increase or decrease and enter the result on line 10 column B.

Line 11:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040ez total of line federal tax withheld , and SS and RR excess benefits tax withheld whichever is selected on general info. sheet on column C line 11 .
Enter on line 11 column A the change credits that was originally reported / adjusted on line 11.
The program calculates the net increase or decrease and enter the result on line 11 column B.

Line 12:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040EZ line estimated tax payments whichever is selected on general info. sheet on column C line 12 .
Enter on line 12 column A the change credits that was originally reported / adjusted on line 12.
The program calculates the net increase or decrease and enter the result on line 12 column B.

Line 13:
The program enters the amount from parent forms 1040 , 1040NR , 1040A , 1040EZ line EIC credits whichever is selected on general info. sheet on column C line 13 .
Enter on line 13 column A the change credits that was originally reported / adjusted on line 13.
The program calculates the net increase or decrease and enter the result on line 13 column B.

Line 14:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line additional tax credits Form 8812 whichever is selected on general info. sheet on column C line 14 .
Enter on line 14 column A the change credits that was originally reported / adjusted on line 14.
The program calculates the net increase or decrease and enter the result on line 14 column B.

Line 15:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line credit FORM 8885 , FORM 2439 , FORM 4136 whichever is selected on general info. sheet on column C line 15 .
Enter on line 15 column A the change credits that was originally reported / adjusted on line 15.
The program calculates the net increase or decrease and enter the result on line 15 column B.

Line 16:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line extension payments whichever is selected on general info. sheet on column C line 16 .
Enter on line 16 column A the change credits that was originally reported / adjusted on line 16.
The program calculates the net increase or decrease and enter the result on line 16 column B.

Line 17:
Enter the amount of tax the taxpayer paid from the amount you owe line on the original return. Also, include any additional tax payments made after it was filed. do not include payments of interest and penalties.

Line 18:
The program adds line 11 through line 17 column C and enters the result on this line.

PART : REFUND OR AMOUNT YOU OWE

Line 19:
Enter the overpayment from the original return. The option is given to the taxpayer to enter the amount because any additional refund the taxpayer claim on FORM 1040X will be sent separately from any refund he had not received from his original return.
If the original return was changed by IRS and the result was an additional overpayment of tax, also include that amount on line 19. Do not include interest that was received on any refund.

Line 20:
The program subtracts line 19 from line 18 and enters the result on this line.

Line 21:
If line 10 column C is greater than line 20 then the program subtracts line 20 from line 10 column C and enters the result on this line. THis is amount you owe.

Line 22:
If line 10 column C is smaller than Line 20 then the program subtracts line 10 column C from line 20 and enters the result on this line. This is amount of overpayment.

Line 23:
The program subtracts line 24 amount of estimated taxes from line 22 and enters the result on line 23. This is the amount of refund.

Line 24:
Enter on this line the amount, if any from line 22 that the taxpayer wants to be applied to his estimated tax for next year. ALso, enter the tax year. No interest will be paid on this amount. Also the taxpayer cannot change the election to apply part or all of the over payment on line 22 to next Year's estimated tax.

Prepare's Information:
The program carries the information of prepare from general info. sheet.

FORM 1040X PAGE -2

PART 1 : EXEMPTIONS

Line 25:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line exemptions yourself and spouse whichever is selected on general info. sheet on column C line 25 .
Enter on line 25 column A the change credits that was originally reported / adjusted on line 25.
The program calculates the net increase or decrease and enter the result on line 25 column B.

Line 26:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line exemptions for persons who lived with whichever is selected on general info. sheet on column C line 26 .
Enter on line 26 column A the change credits that was originally reported / adjusted on line 26.
The program calculates the net increase or decrease and enter the result on line 26 column B.

Line 27:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line exemptions for persons who lived apart with whichever is selected on general info. sheet on column C line 27 .
Enter on line 27 column A the change credits that was originally reported / adjusted on line 27.
The program calculates the net increase or decrease and enter the result on line 27 column B.

Line 28:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line exemptions for other dependents whichever is selected on general info. sheet on column C line 28 .
Enter on line 28 column A the change credits that was originally reported / adjusted on line 28.
The program calculates the net increase or decrease and enter the result on line 28 column B.

Line 29:
The program adds the amount on line 25 through 28 column C and enters the result general info. sheet on column C line 29.
Enter on line 29 column A the change credits that was originally reported / adjusted on line 29.
The program calculates the net increase or decrease and enter the result on line 29 column B.

Line 30:
The program enters the amount from parent forms 1040 , 1040NR , 1040A line exemptions whichever is selected on general info. sheet on column C line 30 .
Enter on line 30 column A the change exemptions that was originally reported / adjusted on line 30 by
multiplying the amount per exemptions by the no. of exemptions.
The program calculates the net increase or decrease and enter the result on line 30 column B.

Line 31:
The program enters the amount from parent forms 1040 , 1040NR , line Hurricane Katrina exemptions whichever is selected on general info. sheet on column C line 31 .
Enter on line 31 column A the change exemptions that was originally reported / adjusted on line 31 by
multiplying the amount per exemptions by the no. of exemptions.
The program calculates the net increase or decrease and enter the result on line 31 column B.

Line 32:
The program adds the amount on line 30 and 31 column C and enters the result general info. sheet on column C line 32.
Enter on line 32 column A the change credits that was originally reported / adjusted on line 32.
The program calculates the net increase or decrease and enter the result on line 32 column B.

Line 33:
Enter on this line the information of dependents that were not claimed on original return but now he wants to claim the dependents.
Enter the information regarding dependents with respect to first name , last name , SSN , his relationship with the taxpayer , and whether he is eligible for child tax credit.
If all the details of dependents is entered and checkbox for CTC is checked then the program would count the child as fully dependent and give the count as one for the field as the child lived with you.
If more than 2 dependents are entered and their dependency is entered as did not live with or other dependents then the no. of dependents who lived with will be adjusted to the extent of total dependents claimed.

PART - II EXPLANATION OF CHANGES

Enter the line number from page 1 for each item the taxpayer is changing and give the reason of such change.

PART - III PRESEDENTIAL ELECTION CAIPAIGN FUND

The taxpayer may check the checkbox if he elects to have $3 go to the fund if he ( or his spouse on a joint return) did not do so on his original return. This must be done within 201/2 months after the original due date for filling the return. A previous designation of $3 to the fund cannot be changed.

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