Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return

• Legal Form Number: 1040-X
• Year: 2024
• Issuer: Treasury Department
• Section: Treasury Department

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Instructions for Form 1040-X

(Rev. February 2024)

Amended U.S. Individual Income Tax Return

(Use With the February 2024 Revision of Form 1040-X)

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless

otherwise noted.

Contents Page

Future Developments ........................ 1

What’s New ............................... 1

Reminders ................................ 1

General Instructions ......................... 2

Purpose of Form ......................... 2

Which Revision To Use .................... 2

Interest and Penalties ..................... 2

When To File ........................... 3

Special Situations ........................ 4

Tracking Your Amended Return .............. 5

Specific Instructions ......................... 5

Calendar or Fiscal Year .................... 5

Name, Current Address, and Social Security

Number (SSN) ........................ 5

Presidential Election Campaign .............. 5

Amended Return Filing Status ............... 5

Lines 1 Through 30—Which Lines To

Complete ............................ 6

Columns A Through C ..................... 6

Income and Deductions ................... 7

Line 1—Adjusted Gross Income ........... 7

Line 2—Itemized Deductions or Standard

Deduction ........................ 7

Line 4b—Qualified Business Income

Deduction ........................ 7

Line 5—Taxable Income ................ 7

Tax Liability ............................ 8

Line 6—Tax ......................... 8

Line 7—Nonrefundable Credits ........... 8

Line 10—Other Taxes .................. 8

Payments .............................. 8

Line 12—Withholding .................. 8

Line 13—Estimated Tax Payments ......... 8

Line 14—Earned Income Credit (EIC) ....... 8

Line 15—Refundable Credits ............. 8

Line 16—Amount Paid With Extension or

Tax Return ........................ 9

Line 17—Total Payments ................ 9

Refund or Amount You Owe ................. 9

Line 18—Overpayment ................. 9

Line 19—Amount Available To Pay

Additional Tax ...................... 9

Line 20—Amount You Owe .............. 9

Line 22—Overpayment Received as

Refund ........................... 9

Contents Page

Line 23—Overpayment Applied to

Estimated Tax ..................... 9

Part I—Dependents ......................... 9

Part II—Direct Deposit (for E-Filed Form 1040-X

Only) ................................ 10

Explanation of Changes (Part II for Paper-Filed

Form 1040-X or Part III for E-Filed Form

1040-X) .............................. 10

Sign Your Return ........................... 10

Paid Preparer ............................. 11

Assembling Your Return ..................... 11

Where To File ............................. 11

Paperwork Reduction Act Notice ............... 11

Future Developments

For the latest information about developments related to Form

1040-X and its instructions, such as legislation enacted after

they were published, go to IRS.gov/Form1040X.

What’s New

Certain 2020 tax returns. The lookback period for certain

2020 individual income tax returns filed after April 15, 2021, has

been extended. See Postponed 2020 individual income tax

returns, later.

Line 5. Line 5, later, clarifies that, when the result for column C

is zero or less, filers must enter -0- in column C. However, the

amounts in columns A and B can be less than zero.

Line 19. Line 19, later, corrects how to figure the line 20 amount

when line 18 is larger than line 17.

IP PIN. Boxes for IP PIN have been added to Form 1040-X. See

Identity Protection Personal Identification Number (IP PIN), later.

Qualifying surviving spouse. Qualifying surviving spouse

replaces qualifying widow(er). See Changing to married filing

separately or qualifying surviving spouse filing status, later.

Presidential Election Campaign. A new box has been added

to page 1 of Form 1040-X for the Presidential Election Campaign

Fund option. See Presidential Election Campaign under Specific

Instructions, later. Part II of Form 1040-X and these instructions

no longer contain information on this fund.

Bipartisan Budget Act of 2015 (BBA) changes. Two new

sections have been added: Bipartisan Budget Act of 2015 (BBA)

Partner Modification Amended Return and BBA Partner

non-income tax changes reported on Form 8986, later.

Reminders

Direct deposit now available for electronically filed Form

1040-X. Beginning in February 2023, filers who electronically

file tax year 2021 or later Form(s) 1040-X can request to receive

their refunds by direct deposit into either a checking or savings

account. See Part II—Direct Deposit (for E-Filed Form 1040-X

Only), later, for more information.

Feb 9, 2024 Cat. No. 11362H