Form 1040 X

Taxpayers can use Form 1040 X in order to correct the entries made in Forms 1040-EZ, 1040NR, 1040A and 1040. If IRS has made adjustments, individuals are allowed to change the amounts. Consequently, the penalties and interests are adjusted automatically. An individual taxpayer may also claim for losses or credit carryback. Amendment for each taxable year requires a separate Form 1040X. This form can be used to make the following corrections:

  • Include additional income
  • Remove income incorrectly categorized as taxable
  • Include additional withholding or deductions

Form 1040X is not applicable to individuals who seek for the injured spouse claim or those who are requesting for a refund of interests as well as penalties for taxes already paid. Instead, they must file Form 843 to claim for refund and request penalty abatement and Form 8379 for Injured Spouse Allocation. The IRS provided columns to ascertain the amount initially reported; the corrected amounts and the reason for the changes. The taxpayer can also add or subtract personal exemptions in case the taxpayer erroneously included a dependent.

Form 1040X should be filed not more than three years after the original tax return was filed or within two years after the payment of the alleged tax. This Form is basically used to amend entries in the individual income tax return previously filed.
Category: Tax refund, Tax deductions. 

Link to IRS website:


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