It is used to amend a previously filed individual income tax return to correct or update income, deductions, credits or filing status.
Taxpayers who discover errors on their Form 1040, 1040‑SR or 1040‑NR after filing should use 1040‑X to make corrections.
You need to complete the heading, show original and corrected amounts in columns A–C and explain the reasons for changes in Part III.
Yes. Within three years of the original due date, you can change from single to married filing jointly or vice versa, subject to certain rules.
Subtract the amounts reported on your original return from the corrected amounts; record the difference in column C.
Part II allows you to claim or change tax credits and deductions, such as the Earned Income Credit or Additional Child Tax Credit.
Yes. Attach any schedules, W‑2s or other forms affected by the changes to substantiate your amended entries.
File it within three years from the date you filed your original return or within two years of paying the tax, whichever is later.
