IRS Form 1040-X: Amended U.S. Individual Income Tax Return
Form 1040-X is how you correct a Form 1040 you already filed. You use it to change income, deductions, credits or filing status after the original return was sent. It does not replace the original return. It explains what changed and why, line by line, for that one tax year.
What this form is for
It amends a return that was already processed. The form shows the original figures, the corrected figures and the difference, with a short written explanation of each change.
When people usually use it
People turn to it after finding a missed W-2 or 1099, a credit they forgot, or a mistake in filing status. If an IRS notice already proposes a change, read that notice first, because it usually explains its own way to respond.
What to have ready
- A copy of the return you are correcting
- The documents that support each change
- Any IRS notice about that tax year
Notices that mention it
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP11: Changes to your return: you owe
- IRS Notice CP12: Changes to your return: refund changed
- IRS Notice CP21A: Changes you asked for: you owe
Related forms
- Form 1040: U.S. Individual Income Tax Return
- Schedule 1: Additional Income and Adjustments to Income
- Form 8962: Premium Tax Credit
Read the IRS page
IRS.gov page for Form 1040-X (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 1040-X?
Form 1040-X is how you correct a Form 1040 you already filed. You use it to change income, deductions, credits or filing status after the original return was sent. It does not replace the original return. It explains what changed and why, line by line, for that one tax year.
Where do I get Form 1040-X?
The current version and instructions are on the IRS page for Form 1040-X at https://www.irs.gov/forms-pubs/about-form-1040x. Download it there so you have the right revision.
Do I need to file Form 1040-X?
It depends on your situation. Read the IRS page and the instructions, and if a letter mentioned Form 1040-X, read what that letter asks for. OweRight does not give tax advice.
What should I have ready for Form 1040-X?
A good starting list is: a copy of the return you are correcting; the documents that support each change; any irs notice about that tax year. The instructions on IRS.gov list everything the form asks for.
If you have an IRS letter
The OweRight iPhone app reads your letter and explains what it says in plain English. Join early access and we will let you know when it is available.
OweRight is not the IRS and does not give tax or legal advice.