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Return Corrections

Form 1040-X: Amended U.S. Individual Income Tax Return

Form 1040-X is used to amend certain individual returns when income, deductions, credits, filing status, or other items need correction.

When this form may come up

Correcting a previously filed individual income tax return.

  • A filed individual return contains an error that changes the tax result.
  • You received corrected income documents.
  • You need to adjust deductions, credits, or filing status where allowed.

Documents to gather before using it

IRS forms are easier to complete when the facts and supporting documents are organized first.

  • Original return
  • Corrected tax documents
  • Explanation for each change
  • Supporting schedules and forms

Important caution

Amending a return can change refunds, balances, penalties, or audit exposure.

Related tax problems

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