Table of Contents
Use Form 1040X for the following reasons.
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Correct Forms 1040, 1040A, 1040EZ, 1040EZ-T, 1040NR, or 1040NR-EZ.
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Make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3 for details.
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Change amounts previously adjusted by the IRS. Do not include any interest or penalties on Form 1040X; they will be adjusted accordingly.
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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.
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.
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.
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Proof of the amount of any hurricane relief grant received.
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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.)
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0255
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.
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.
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3 years from the date you filed your original return for the year for which you made the contribution,
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2 years from the date you paid the tax for the year for which you made the contribution, or
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1 year from the date on which you made the contribution.
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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.
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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.
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.
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.
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Timely filed a tax return for your tax year that included May 5, 2007,
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Have not claimed the Kansas additional first-year depreciation, and
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Have not elected not to deduct the Kansas additional first-year depreciation.
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You must have been ordered or called to active duty after September 11, 2001, for more than 179 days or for an indefinite period,
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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
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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.
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Fill in the top portion of Form 1040X through line B.
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On line 15, enter the amount being claimed in columns B and C, and write “FTET” on the dotted line next to line 15.
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Enter “Federal Telephone Excise Tax” in Part II.
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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.
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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.
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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.
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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).
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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).
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.
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.
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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