Form 1040-X
Form 1040-X
Amended U.S. Individual Income Tax Return
Every line is explained below in plain English — click any line to see what it means, who needs to fill it in, and what people commonly overlook.
Income, Deductions & Tax
- 1 Adjusted Gross Income Your adjusted gross income in three columns. Column A is the AGI from your original return (or the most recently amended version).
- 2 Deductions Your total deductions in three columns.
- 3 Income After Deductions Line 1 minus line 2 in each column. Column A is the original income after deductions. Column B is the net change. Column C is the corrected amount.
- 4 Qualified Business Income Deduction The Section 199A qualified business income deduction in three columns.
- 5 Taxable Income Line 3 minus line 4 in each column. This is the corrected taxable income that determines your recalculated tax.
- 6 Tax Your recalculated income tax based on the corrected taxable income on line 5. Column A is the tax from your original return (line 16 of Form 1040).
- 7 Nonrefundable Credits Total nonrefundable credits in three columns.
- 9 Other Taxes Additional taxes beyond the basic income tax, reported in three columns.
- 10 Total Tax Your total federal tax liability after all credits and additional taxes, in three columns. Column A is the total tax from your original return.
Payments
- 11 Federal Income Tax Withheld Total federal income tax withheld as reported on W-2s, 1099s, and other information returns.
- 12 Estimated Tax Payments Total estimated tax payments made for the tax year, including any overpayment from a prior year applied to estimated tax.
- 13 Earned Income Credit The earned income credit (EIC) in three columns. The EIC is a refundable credit for low-to-moderate income workers.
- 14 Refundable Credits Other refundable credits not listed on lines 11-13, reported in three columns.
- 15 Total Amount Paid and Credits The sum of lines 11 through 14 in each column: withholding, estimated payments, earned income credit, and other refundable credits.
Refund or Amount You Owe
- 16 Overpayment The amount by which your corrected total payments (line 15 Column C) exceed your corrected total tax (line 10 Column C).
- 17 Refund Amount The amount of your overpayment you want refunded.
- 18 Apply to Estimated Tax The portion of your overpayment on line 16 you want applied to next year's estimated tax instead of refunded. This works the same as line 36 on Form 1040.
- 19 Amount You Owe The amount your corrected total tax (line 10 Column C) exceeds your corrected total payments (line 15 Column C), adjusted for any refund already received...
- 20 Estimated Tax Penalty The penalty for underpaying your estimated taxes during the tax year being amended.