[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302951-105":3,"doc-detail-302951-en":81,"detail-sidebar-cat-1-en-105":98},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","instructions-for-form-1040-x-amended-us-individual-income-tax-return","Instructions for Form 1040-X - Amended U.S. Individual Income Tax Return","","Instructions for Form 1040-X (Rev. September 2021) explain how to amend a U.S. Individual Income Tax Return and use the correct revision. The document covers purpose, when and how to file, applicable interest and penalties, and guidance for tracking an amended return. It outlines what to complete on the form, including which income, deduction, tax liability, credits, payments, and refund/amount owed lines to enter, plus special situations and sections for dependents and campaign fund.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-form-1040-x-amended-us-individual-income-tax-return/302951/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-1040-x-amended-us-individual-income-tax-return/302951.png","ImageObject",442,249,{"name":42,"@type":43},"Aladdin","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is Form 1040-X used for?","Question",{"text":63,"@type":64},"Form 1040-X is used to amend a U.S. Individual Income Tax Return by adding new information and changing the original return for that tax year.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How should I choose which revision of Form 1040-X to use?",{"text":68,"@type":64},"Use the revision indicated for the tax year you are amending, following the document guidance on which revision to use.",{"name":70,"@type":61,"acceptedAnswer":71},"What information is needed to complete Form 1040-X?",{"text":72,"@type":64},"You need Form 1040-X and the separate instructions, a copy of the original return being amended with supporting schedules/worksheets, any additional supporting items required to show the changes, and relevant IRS notices and instructions for the return you are amending.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},302951,1791255566,{"code":4,"msg":82,"data":83},"success",{"doc_id":79,"user_id":84,"nickname":42,"user_avatar":85,"doc_module":22,"category_id":86,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":87,"file_id":88,"file_url":89,"file_type":90,"file_size":91,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":92,"language":93,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":94,"faqs":95,"seo_title":96,"seo_description":12,"update_tm":97,"read_time":33},2336478503145,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",17,"Instructions for Form 1040-X  \n(Rev. September 2021)  \nAmended U.S. Individual Income Tax Return  \nDepartment of the Treasury  \nInternal Revenue Service  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nContents Page Future Developments ........................  1  \nWhat’s New ...............................  1  \nGeneral Instructions .........................  1  \nPurpose of Form ......................... 2  \nWhich Revision To Use .................... 2  \nInterest and Penalties ..................... 2  \nWhen To File ........................... 2  \nSpecial Situations ........................ 3  \nTracking Your Amended Return .............. 4  \nSpecific Instructions ......................... 4  \nCalendar or Fiscal Year .................... 4  \nName, Current Address, and Social Security Number (SSN) ........................ 4  \nAmended Return Filing Status ............... 4  \nLines 1 Through 30—Which Lines To Complete ............................ 5  \nColumns A Through C ..................... 5  \nIncome and Deductions ................... 6  \nLine 1—Adjusted Gross Income ........... 6  \nLine 2—Itemized Deductions or Standard Deduction ........................ 6  \nLine 4a—Reserved for future use .......... 6  \nLine 4b—Qualified Business Income Deduction ........................ 6  \nLine 5—Taxable Income ................ 6  \nTax Liability ............................ 6  \nLine 6—Tax ......................... 6  \nLine 7—Nonrefundable Credits ...........  7  \nLine 9—Reserved for future use ...........  7  \nLine 10—Other Taxes .................. 7  \nPayments ............................. 7  \nLine 12—Withholding .................. 7  \nLine 13—Estimated Tax Payments ........  7  \nLine 14—Earned Income Credit (EIC) ......  7  \nLine 15—Refundable Credits .............  7  \nLine 16—Amount Paid With Extension or Tax Return ........................ 8  \nLine 17—Total Payments ............... 8  \nRefund or Amount You Owe ................ 8  \nLine 18—Overpayment ................. 8  \nLine 19—Amount Available To Pay Additional Tax ..................... 8  \nLine 20—Amount You Owe .............. 8  \nLine 22—Overpayment Received as Refund .......................... 8  \nLine 23—Overpayment Applied to Estimated Tax ..................... 8  \nContents Page Part I—Dependents ......................... 8  \nPart II—Presidential Election Campaign Fund ....... 8  \nPart III—Explanation of Changes ................ 8  \nSign Your Return ........................... 9  \nIdentity Protection PIN (IP PIN) ................. 9  \nPaid Preparer .............................. 9  \nAssembling Your Return ...................... 9  \nWhere To File .............................. 9  \nPaperwork Reduction Act Notice ...............  10  \n\n| Future Developments\u003Cbr>For 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).\u003Cbr>What’s New\u003Cbr>Continuous-use form and instructions. Form 1040-X and its instructions have been converted from an annual revision to continuous use beginning in tax year 2021. Both the form and instructions will be updated as required. For the most recent version, [go to](go to IRS.gov/Form1040X. Section discussions and)[ ](go to IRS.gov/Form1040X. Section discussions and)[IRS.gov/Form1040X](go to IRS.gov/Form1040X. Section discussions and)[. Section discussions and](go to IRS.gov/Form1040X. Section discussions and)[ ](go to IRS.gov/Form1040X. Section discussions and)charts that were updated annually have been removed, or replaced with references to relevant forms, schedules, instructions, and publications. See the forms, schedules,\u003Cbr>instructions, and publications for the year of the tax return you are amending for guidance on specific topics. |\n| --- |\n| Reminders\u003Cbr>Electronic filing available for Form 1040-X. You can file Form 1040-X electron","cbCaidkESo87Q6Tf","https://ap.wps.com/l/cbCaidkESo87Q6Tf","pdf",233695,10,"English","# Contents Page\n## Future Developments\n## What’s New\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## Sign Your Return\n## Identity Protection PIN (IP PIN)\n## Paid Preparer\n## Assembling Your Return\n## Where To File\n## Paperwork Reduction Act Notice","[{\"question\":\"What is Form 1040-X used for?\",\"answer\":\"Form 1040-X is used to amend a U.S. Individual Income Tax Return by adding new information and changing the original return for that tax year.\"},{\"question\":\"How should I choose which revision of Form 1040-X to use?\",\"answer\":\"Use the revision indicated for the tax year you are amending, following the document guidance on which revision to use.\"},{\"question\":\"What information is needed to complete Form 1040-X?\",\"answer\":\"You need Form 1040-X and the separate instructions, a copy of the original return being amended with supporting schedules/worksheets, any additional supporting items required to show the changes, and relevant IRS notices and instructions for the return you are amending.\"}]","Instructions for Form 1040-X - Amended U.S. Individual Income Tax Return | PDF",1789798938,{"code":4,"msg":82,"data":99},[100,105,110,115,120,125,128,133,138],{"id":101,"doc_module":22,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},11,"Presentations",90,"presentations",{"id":106,"doc_module":22,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},12,"Resumes",80,"resumes",{"id":111,"doc_module":22,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},14,"Invoices",70,"invoices",{"id":116,"doc_module":22,"doc_module_name":25,"category_name":117,"show_sort_weight":118,"slug":119},15,"Posters",60,"posters",{"id":121,"doc_module":22,"doc_module_name":25,"category_name":122,"show_sort_weight":123,"slug":124},16,"Social Media",50,"social-media",{"id":86,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":126,"slug":127},40,"forms",{"id":129,"doc_module":22,"doc_module_name":25,"category_name":130,"show_sort_weight":131,"slug":132},18,"Letters",30,"letters",{"id":134,"doc_module":22,"doc_module_name":25,"category_name":135,"show_sort_weight":136,"slug":137},21,"Paper Templates",5,"papers-templates",{"id":139,"doc_module":22,"doc_module_name":25,"category_name":140,"show_sort_weight":4,"slug":141},158,"General","general-158"]