Instructions for Form 1040X (2/2009)

IRS Resources

General Instructions

Table of Contents

Purpose of Form

Use Form 1040X for the following reasons.

Correct Forms 1040, 1040A, 1040EZ, 1040EZ-T, 1040NR, or 1040NR-EZ.
Make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3 for details.
Change amounts previously adjusted by the IRS. Do not include any interest or penalties on Form 1040X; they will be adjusted accordingly.
Make a claim for a carryback due to a loss or unused credit. For more information, see pages 2 and 3.

File a separate Form 1040X for each year you are amending. If you are changing your federal return, you may also have to change your state return. Allow 8 to 12 weeks to process Form 1040X.

If you file a Form 1040X claiming a refund or credit for more than the allowable amount, you may be subject to a penalty of 20% of the amount that is determined to be excessive. See section 6676.

Filing Form 1045. You can use Form 1045, Application for Tentative Refund, instead of Form 1040X to apply for a refund based on the carryback of a net operating loss, an unused general business credit, or a net section 1256 contracts loss; or an overpayment of tax due to a claim of right adjustment under section 1341(b)(1). But Form 1045 must be filed 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.

Filing Form 843. If you are requesting a refund of penalties and interest or an addition to tax that you have already paid, file Form 843, Claim for Refund and Request for Abatement, instead of Form 1040X.

Information on Income,Deductions, etc.

If you have questions such as what income is taxable or what expenses are deductible, the instructions for the return or form you are amending may help. Use the instructions for the return to find the method you should use to figure the corrected tax. To get prior year forms, schedules, and instructions, call 1-800-TAX-FORM (1-800-829-3676) or download them from the IRS website at www.irs.gov.

When To File

File Form 1040X only after you have filed your original return. Generally, for a credit or refund, Form 1040X must be filed within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. A return filed early is considered filed on the due date.

Do not file more than one original return for the same year, even if you have not received your refund or have not heard from the IRS since you filed. Filing more than one original return for the same year, or sending in more than one copy of the same return (unless we ask you to do so), could delay your refund.

Bad debt or worthless security. 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. For more details, see section 6511.

Loss or credit carryback. A Form 1040X based on a net operating loss or capital loss carryback or a general business credit carryback generally must be filed within 3 years after the due date of the return (including extensions) for the tax year of the net operating loss, capital loss, or unused credit.

Reimbursement received for hurricane-related casualty loss. If you claimed a casualty loss on your main home resulting from Hurricanes Katrina, Rita, or Wilma, and later received a qualified grant as reimbursement for that loss, you can file an amended return for the year the casualty loss deduction was claimed (and for any tax year to which the deduction was carried) to reduce the casualty loss deduction (but not below zero) by the amount of the reimbursement. To qualify, your grant must have been issued under Public Law 109-148, 109-234, or 110-116. Examples of qualified grants are the Louisiana Road Home Grants and the Mississippi Development Authority Hurricane Katrina Homeowner Grants.

You must file Form 1040X by the later of the due date (as extended) for filing your tax return for the tax year in which you received the grant, or July 30, 2009. Enter “Hurricane Grant Relief” in dark, bold letters at the top of page 1 of Form 1040X. Include the following materials with your amended return.

Proof of the amount of any hurricane relief grant received.
A completed Form 2848, Power-of-Attorney and Declaration of Representative, if you wish to have your designated representative speak with us. (Do not include if a valid Form 2848 is on file with the IRS.)

Do not include on Form 1040X any adjustments other than the reduction of the casualty loss deduction if the period of limitations on assessment is closed for the tax year for those adjustments.

Send your completed Form 1040X and attachments to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0255

Waiver of penalties and interest.

If you pay the entire balance due on your amended return within 1 year of timely filing your amended return, no interest or penalties will be charged on the balance due. Payments made after you file Form 1040X should clearly designate that the payment is to be applied to reduce the balance due shown on the Form 1040X per IRS Notice 2008-95. For this purpose, any amended return filed under this program before July 30, 2009, will be treated as filed on July 30, 2009.

Special rule for previously filed amended returns.

In order to receive the benefits discussed above, you must notify the IRS if you previously filed an amended return based on receiving one of the above grants. For details, see Pub. 547, Casualties, Disasters, and Thefts; or Notice 2008-95, 2008-44 I.R.B. 1076, available at www.irs.gov/irb/2008-44_IRB/ar09.html.

Nontaxable combat pay. If you received nontaxable combat pay in 2004 or 2005, and the treatment of the combat pay as compensation for IRA purposes means that you can contribute more for those years than you already had, you can make additional contributions to an IRA for 2004 or 2005 by May 28, 2009. File Form 1040X by the latest of:

3 years from the date you filed your original return for the year for which you made the contribution,
2 years from the date you paid the tax for the year for which you made the contribution, or
1 year from the date on which you made the contribution.

Retroactive determination of nontaxable disability pay. Retired members of the uniformed services whose retirement pay, in whole or in part, is retroactively determined by the Department of Veterans Affairs to be disability pay can file claims for credits or refunds using Form 1040X. For such claims filed after June 17, 2008, the deadline is extended as follows.

If your determination was made after June 16, 2008, you have until the later of (a) 1 year beyond the determination date, or (b) the normal deadline for filing a claim for refund or credit. The normal deadline is the later of 3 years after filing the original return or 2 years after paying the tax.
If your determination was made after December 31, 2000, but before June 17, 2008, the period for filing a claim is extended until June 16, 2009.

To make these claims, you must file a separate Form 1040X for each year affected.

The time during which Form 1040X may be filed 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.

Special Situations

First-time homebuyer credit. If you meet the requirements for the first-time homebuyer credit and purchased your qualifying home after December 31, 2008, and before December 1, 2009, you can choose to treat the home as purchased on December 31, 2008. To amend your return, file Form 1040X with a completed Form 5405, First-Time Homebuyer Credit, attached. The box on Form 5405, Part I, line C, must be checked.

Note.

If you made this election before the February 2009 revision of Form 5405 was released, you can file Form 1040X with a new Form 5405 to claim the additional $500 credit for homes purchased in 2009.

Bonus depreciation for the Kansas Disaster Area. You can file an amended return to claim the Kansas additional first-year depreciation if you:

Timely filed a tax return for your tax year that included May 5, 2007,
Have not claimed the Kansas additional first-year depreciation, and
Have not elected not to deduct the Kansas additional first-year depreciation.

File Form 1040X on or before December 31, 2009, for your tax year that includes May 5, 2007, and any affected subsequent tax year. Enter “Filed Pursuant to Notice 2008-67” at the top of page 1 of Form 1040X.

Qualified reservist distributions. Reservists called to active duty after September 11, 2001, can claim a refund of any 10% additional tax paid on an early distribution from a qualified pension plan.

To make this claim:

You must have been ordered or called to active duty after September 11, 2001, for more than 179 days or for an indefinite period,
The distribution must have been made on or after the date you were ordered or called to active duty and before the close of your active duty period, and
The distribution must have been from an IRA, or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement.

Eligible reservists should enter “Active Duty Reservist” at the top of page 1 of Form 1040X. In Part II, enter the date called to active duty, the amount of the retirement distribution, and the amount of the early distribution tax paid. For more information on these distributions, see Pub. 590, Individual Retirement Arrangements (IRAs).

Federal telephone excise tax (2006 only). If you are filing Form 1040X only to claim a refund of the federal telephone excise tax, do the following.

Fill in the top portion of Form 1040X through line B.
On line 15, enter the amount being claimed in columns B and C, and write “FTET” on the dotted line next to line 15.
Enter “Federal Telephone Excise Tax” in Part II.
Sign the Form 1040X (both spouses must sign if filing jointly) and mail it to the address shown on page 3 that applies to you.

Note.

If you are claiming the actual amount of the federal telephone excise tax you paid, you must also attach Form 8913, Credit for Federal Telephone Excise Tax Paid, to your Form 1040X.

Recovery rebate credit (2008 only). You can use Form 1040X to claim this credit if you did not claim it or if you did not claim the correct amount on your original 2008 Form 1040, 1040A, or 1040EZ. For information on how to claim the credit, see the 2008 instructions for the form you are amending.

Tax shelters. If amending your return to disclose information for a reportable transaction in which you participated, attach Form 8886, Reportable Transaction Disclosure Statement.

Household employment taxes. If you are changing these taxes, attach Schedule H (Form 1040) and enter in Part II of Form 1040X the date the error was discovered. For errors discovered after December 31, 2008, any additional employment taxes owed must be paid 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, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. For more information, see Pub. 926, Household Employer's Tax Guide.

Injured spouse claim. Do not use Form 1040X to file an injured spouse claim. Instead, file Form 8379, Injured Spouse Allocation. However, if you file Form 1040X to request an additional refund and you do not 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.

Carryback claim—net operating loss (NOL). 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 should not include a refund of self-employment tax reported on Form 1040X, line 9. See Pub. 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, for details. Enter “Carryback Claim” at the top of page 1 of Form 1040X.

Carryback claim—credits and other losses. You must 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. Enter “Attachment to Form 1040X—Copy Only—Do Not Process” at the top of these forms.
Any Schedules K-1 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 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; or Schedule A (Form 1040).

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

Your Form 1040X must have the appropriate forms and schedules attached or it will be returned.

Note.

If you were married and you did not 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, see Pub. 536 for a net operating loss or Pub. 514, Foreign Tax Credit for Individuals, for a foreign tax credit.

Resident and nonresident aliens. Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. For details see, Pub. 519, U.S. Tax Guide for Aliens.

To amend Form 1040NR or 1040NR-EZ or to file the correct return, you must (a) fill in your name, address, and social security number (SSN) or IRS individual taxpayer identification number (ITIN) on Form 1040X; and (b) attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X.

Across the top of the corrected return, enter “Amended.” Also, complete Part II of Form 1040X, including an explanation of the changes or corrections made.

Child's return. If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter “By (your signature), parent for minor child.”

Death of a taxpayer. If filing Form 1040X for a deceased taxpayer, enter “Deceased,” the deceased taxpayer's name, and the date of death across the top of Form 1040X.

If you are filing a joint return as a surviving spouse, enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.

Claiming a refund for a deceased taxpayer.

If you are filing a joint return as a surviving spouse, you only need to file Form 1040X to claim the refund. If you are a court-appointed personal representative or any other person claiming the refund, file Form 1040X 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.

Where To File

Mail your return to the Internal Revenue Service Center shown in the next column that applies to you. If you are filing Form 1040X in response to a notice you received from the IRS, mail it to the address shown on the notice. If you are filing Form 1040X due to hurricane grant relief, mail it to the address shown on page 1.

IF you live in:*	THEN use this address:
Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia	Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming	Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0422
District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, Vermont	Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0422
Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, West Virginia	Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999
Kentucky, Louisiana, Mississippi, Tennessee, Texas	Department of the Treasury Internal Revenue Service Center Austin, TX 73301
Guam: Permanent residents—Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921
Virgin Islands: Permanent residents—V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802
American Samoa or Puerto Rico (or exclude income under section 933); are a nonpermanent resident of Guam or the Virgin Islands; have an APO or FPO or foreign address; are a dual-status alien; or file Form 2555, 2555-EZ, or 4563, use this address: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA
* If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA.

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