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The guidance covers reminders, specific line-by-line completion areas (income, deductions, tax liability, credits, payments, overpayment/refund or additional tax), and special situations. 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December 2025)  \nAmended U.S. Individual Income Tax Return  \n(Use With the December 2025 Revision of Form 1040-X)   \nSection references are to the Internal Revenue Code unless otherwise noted.  \nContents Page Future Developments ........................  1  \nWhat’s New ...............................  1  \nReminders ................................ 2  \nGeneral Instructions ......................... 2  \nPurpose of Form ......................... 2  \nWhich Revision To Use .................... 3  \nInterest and Penalties ..................... 3  \nWhen To File ........................... 3  \nSpecial Situations ........................ 4  \nTracking Your Amended Return .............. 5  \nSpecific Instructions ......................... 6  \nCalendar or Fiscal Year .................... 6  \nName, Current Address, and Social Security Number (SSN) ........................ 6  \nPresidential Election Campaign .............. 6  \nAmended Return Filing Status ............... 6  \nLines 1 Through 30—Which Lines To Complete ............................ 6  \nColumns A Through C ..................... 7  \nIncome and Deductions ................... 7  \nLine 1—Adjusted Gross Income ...........  7  \nLine 2—Itemized Deductions or Standard Deduction ........................ 8  \nLine 4b—Deductions for Tips, Overtime, Car Loan Interest, and Seniors From Schedule 1-A (Form 1040) ............ 8  \nLine 5—Taxable Income ................ 8  \nTax Liability ............................ 8  \nLine 6—Tax ......................... 8  \nLine 7—Nonrefundable Credits ........... 8  \nLine 10—Other Taxes .................. 9  \nPayments .............................. 9  \nLine 12—Withholding .................. 9  \nLine 13—Estimated Tax Payments ......... 9  \nLine 14—Earned Income Credit (EIC) ....... 9  \nLine 15—Refundable Credits ............. 9  \nLine 16—Amount Paid With Extension or Tax Return ........................ 9  \nLine 17—Total Payments ................ 9  \nRefund or Amount You Owe ................. 9  \nLine 18—Overpayment ................  10  \nLine 19—Amount Available To Pay Additional Tax .....................  10  \nLine 20—Amount You Owe .............  10  \nContents Page  \nLine 22—Overpayment Received as Refund ..........................  10  \nLine 23—Overpayment Applied to Estimated Tax ....................  10  \nPart I—Dependents ........................  10  \nPart II—Explanation of Changes ...............  10  \nPart III—Direct Deposit (for E-Filed Form 1040-X Only) ................................  10  \nSign Your Return ...........................  11  \nPaid Preparer .............................  11  \nAssembling Your Return .....................  11  \nWhere To File .............................  12  \nLow Income Taxpayer Clinics Help Taxpayers ......  13  \nPaperwork Reduction Act Notice ...............  13  \nFuture Developments  \nFor the latest information about developments related to Form 1040-X and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form1040X)[ ](go to IRS.gov/Form1040X)[IRS.gov/Form1040X](go to IRS.gov/Form1040X).  \nWhat’s New  \nNew attachment requirement. For paper-filed Forms 1040-X, you must attach, to your completed Form 1040-X, a completed and updated Form 1040, 1040-SR, or 1040-NR, with your changes. See Assembling Your Return, later.  \nForm 4547, Trump Account Election(s). Do not attach Form 4547 to Form 1040-X. See the Instructions for Form 4547 for more information on how to file Form 4547 after your return has [been filed or go to trumpaccounts.gov](been filed or go to trumpaccounts.gov).  \nLine 4a and Line 4b. The qualified business income deduction is now discussed in Line 4a, later. Line 4b, later, discusses the new deductions for tips, overtime, car loan interest, and seniorson new Schedule 1-A (Form 1040) .  \nForm 8379, Injured Spouse Allocation. Form 8379 may be filed electronically by attaching it to an electronically filed Form 1040-X even if the ","cbCaijapuPpKm7Nz","https://ap.wps.com/l/cbCaijapuPpKm7Nz","pdf",276775,13,"English","# Contents Page\n## What’s New\n## Reminders\n## General Instructions\n## Purpose of Form\n## Which Revision To Use\n## Interest and Penalties\n## When To File\n## Special Situations\n## Tracking Your Amended Return\n## Specific Instructions\n## Lines 1 Through 30—Which Lines To Complete\n## Refund or Amount You Owe\n## Part I—Dependents\n## Part II—Explanation of Changes\n## Part III—Direct Deposit (for E-Filed Form 1040-X Only)\n## Sign Your Return\n## Paid Preparer\n## Assembling Your Return\n## Where To File\n## Low Income Taxpayer Clinics Help Taxpayers\n## Paperwork Reduction Act Notice\n## Future Developments","[{\"question\":\"What is the purpose of Form 1040-X?\",\"answer\":\"Form 1040-X is used to amend a previously filed U.S. individual income tax return. These instructions explain how to complete the amended return and how to handle specific lines and situations.\"},{\"question\":\"What’s new for paper-filed Forms 1040-X?\",\"answer\":\"Paper-filed Forms 1040-X require attaching a completed and updated Form 1040, 1040-SR, or 1040-NR that reflects the changes. This attachment requirement is called out in the “What’s New” section.\"},{\"question\":\"How do you handle direct deposit for an amended return?\",\"answer\":\"Direct deposit is described under “Part III—Direct Deposit,” and it applies to an E-Filed Form 1040-X only. The instructions indicate that this section is for electronically filed amended returns.\"}]","Instructions for Form 1040-X - Amended U.S. Individual Income Tax Return | PDF",1789794594]