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Form 1040X

After you have completed the background information on Form 1040X, note that the lines 1-15 have 3 columns labeled A, B, and C. Below is an explanation of how to fill out the 1040X form.

Column A of the Form 1040X

In this column, enter amounts from your original tax return or if you previously amended that return of if the return was changed by the IRS, enter the adjusted amounts.

Column B of the Form 1040X

In this column enter the net increase or decrease for each line you are changing. Show the decreases in parentheses. Explain each change in Part II. Reference the reason to the line on the form where the change was made. If you need more space, attach a statement. Also attach any schedule or form relating to the change.

Column C of the Form 1040X

In this column either add the increase in column B to column A or subtract the decrease in column B from column A. For any item you do not change, enter the amount from column A in column C.

If you are providing additional information and not changing  amounts you originally reported, skip lines 1-33 and complete Part II and, if applicable, Part III. To help you complete Form 1040X, use the followings:

  1. If you are changing income or deductions - start with line 1
  2. If you are changing only credits or other taxes - start with line 6
  3. If you are changing only payments - start with line 10
Line items on Form 1040X

Lines 1-5 of Form 1040X pertain to income and deduction changes. Lines 6-10 deal with tax liability. Lines 11-18 are for payments. Lines 19-24 are for the figuring of your refund or amount you owe.

Part I, II, III of Form 1040X

Page 2 of Form 1040X consists of Part I (exemptions, lines 25-33), Part II (explanation of changes to income, deductions, and credits), and Part III (presidential election campaign fund)

Refer to the instructions for Form 1040X for specific line instructions.


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