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Amended Tax Return Form: Amended U.S. Individual Income Tax Return
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Form 1040-X in short
Form 1040-X is used to correct a Form 1040, 1040-SR or 1040-NR that you already filed. You show the original amounts, the change and the corrected amounts, then explain why. It can also be used to change amounts the IRS already adjusted, claim a carryback, or make certain late elections.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2025 (checked 2026-10-25) |
| Who fills it in | Individuals who find an error or missed item after filing their Form 1040, 1040-SR or 1040-NR. File a separate Form 1040-X for each tax year you are amending. File it only after the original return has been filed. |
| Who receives it | The Internal Revenue Service. |
| Where to send it | You can e-file Form 1040-X with tax filing software. On paper, the address depends on where you live and is listed in the instructions: Austin, TX, Ogden, UT, or Kansas City, MO. If you are responding to an IRS notice, use the address in the notice. If you are amending Form 1040-NR or live abroad, mail to Internal Revenue Service, Austin, TX 73301-0215. |
| Deadline | To claim a credit or refund, file generally within 3 years after the date you filed the original return (including extensions) or within 2 years after the date you paid the tax, whichever is later. A return filed early is treated as filed on the due date. Longer limits apply in some cases, such as bad debts, worthless securities, foreign tax credits, disasters and combat zones. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The December 2025 revision adds a new attachment rule. For a paper-filed Form 1040-X, you must attach a completed and updated Form 1040, 1040-SR or 1040-NR showing your changes. Line 4a now covers the qualified business income deduction, and new line 4b covers the deductions for tips, overtime, car loan interest and seniors from Schedule 1-A.
How to fill out Form 1040-X, line by line
| Top of page 1 | Return year Enter the calendar year, or the month and year a fiscal year ended, for the return you are correcting. Use one Form 1040-X per year. |
| Name and address | Name, SSN and current address For a joint return, list names and SSNs in the same order as on the original return. If you have moved since you filed, enter your new address here. |
| Filing status | Amended return filing status Check one box even if your filing status is not changing. In general you cannot change from married filing jointly to married filing separately after the return due date. |
| Columns A, B and C | Original amount, net change, correct amount Column A is the amount on your original return, or the amount after a previous amendment, audit or IRS adjustment. Column B is the increase or decrease. Column C is A plus or minus B. For lines you do not change, enter the column A amount in column C. |
| Lines 1 to 5 | Income and deductions Adjusted gross income, the standard or itemized deduction, the qualified business income deduction (line 4a) and Schedule 1-A deductions (line 4b) lead to taxable income on line 5. |
| Lines 6 to 11 | Tax liability Refigure the tax on the corrected taxable income and enter the method you used. Then apply nonrefundable credits and other taxes to reach total tax on line 11. |
| Lines 12 to 17 | Payments Withholding, estimated tax payments, the earned income credit and other refundable credits, plus any amount paid with an extension or the original return. |
| Lines 18 to 23 | Refund or amount you owe Line 18 is the overpayment shown on the original return or as adjusted by the IRS. The form then shows whether you owe more (line 20) or have an overpayment to refund or apply to estimated tax (lines 21 to 23). |
| Part I | Dependents Complete this part only if you are changing dependent information, including the number of dependents. List all dependents claimed on the amended return. |
| Part II | Explanation of changes This part is required. Say why you are filing, for example you received another Form W-2 or forgot to claim a credit. Attach a statement if you need more space. |
| Sign here | Signatures The form is not a valid return unless it is signed. On a joint amended return, both spouses must sign. Enter an Identity Protection PIN if the IRS sent you one. |
Common mistakes to avoid
- Sending a paper Form 1040-X without the completed and updated Form 1040, 1040-SR or 1040-NR that the December 2025 revision now requires.
- Putting the originally filed figure in column A when the IRS or an earlier amendment already changed it. Column A should show the adjusted amount.
- Leaving Part II blank. The IRS needs an explanation of every change.
- Amending more than one tax year on a single form. Each year needs its own Form 1040-X.
- Filing a second original Form 1040 instead of an amended return, which can delay your refund.
- Using Form 1040-X only to ask for a refund of penalties and interest already paid. The instructions point to Form 843 for that.
- Using Form 1040-X to get back your share of a joint refund taken for your spouse's debt. The instructions point to Form 8379 for that.
- Forgetting the spouse's signature on an amended joint return.
Questions about Form 1040-X
Can I file Form 1040-X electronically?
Yes. The instructions say you can e-file Form 1040-X with tax filing software to amend Forms 1040, 1040-SR and 1040-NR. Paper filing is still accepted.
How long does an amended return take?
The instructions say to generally allow 8 to 12 weeks, and in some cases up to 16 weeks. You can track it with the Where's My Amended Return tool on IRS.gov. It can take up to 3 weeks after mailing to show up.
Do I need to send a copy of my original return?
No. The instructions say not to attach a copy of your original return unless required. For paper filing you attach a completed, updated Form 1040, 1040-SR or 1040-NR showing the changes, plus any new or changed schedules.
How far back can I amend to get a refund?
Generally within 3 years after you filed the original return or 2 years after you paid the tax, whichever is later. Some situations, such as bad debts or foreign tax credits, allow more time.
Will my state return change too?
It may. The instructions note that if you change your federal return, you may also need to change your state return. Check with your state tax agency.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.