Form 1040X will be your new tax return, changing your original return to include new information. The entries you make on Form 1040X under the columns headed Correct amount and Correct number or amount are the entries you would have made on your original return had it been done correctly.
Use Form 1040X to do the following:
- Correct Forms 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ.
- Make certain elections after the prescribed deadline.
- Change amounts previously adjusted by the IRS. However, don't include any interest or penalties on Form 1040X; they will be adjusted accordingly.
- Make a claim for a carryback due to a loss or unused credit.
File a separate Form 1040X for each year you are amending. If you are changing your federal return, you also may need to change your state return.
Don't file Form 1040X if you are requesting a refund of penalties and interest or an addition to tax that you have already paid. Instead, file Form 843, Claim for Refund and Request for Abatement.
Don't file Form 1040X to request a refund of you share of a joint overpayment that was offset against a past-due obligation of your spouse. Instead, file Form 8379, Injured Spouse Allocation.
When to File.
File Form 1040X only after you have filed your original return. Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later.