Federal housing law
Form 1040-X — Amended U.S. Individual Income Tax Return
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040x.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Department of the Treasury—Internal Revenue Service
1040-X Amended U.S. Individual Income Tax Return¶
(Rev. December 2025) Go to www.irs.gov/Form1040X for instructions and the latest information.
Department of the Treasury—Internal Revenue Service
OMB No. 1545-0074
Go to www.irs.gov/Form1040X for instructions and the latest information.
You must: - Attach a completed Form 1040, 1040-SR, or 1040-NR, with your changes, for the return year entered below; and
• Attach any supporting documents and new or changed forms and schedules and complete Part II. See instructions.
| This return is for calendar year (enter year) or | r fiscal year (enter month and year ended) | |||||
|---|---|---|---|---|---|---|
| Your first name and middle initial | Your first name and middle initial | Last name | Last name | Last name | Last name | Your social security number |
| If joint return, spouse’s first name and middle initial | If joint return, spouse’s first name and middle initial | Last name | Last name | Last name | Last name | Spouse’s social security number |
| Home address (number and street). If you have a P.O. box, see instructions. | Home address (number and street). If you have a P.O. box, see instructions. | Home address (number and street). If you have a P.O. box, see instructions. | Home address (number and street). If you have a P.O. box, see instructions. | Home address (number and street). If you have a P.O. box, see instructions. | Apt. no. | Presidential Election Campaign Check here if you, or your spouse if filing jointly, didn’t previously want $3 to go to this fund, but now do. Checking a box below will not change your tax or refund. You Spouse |
| City, town, or post office. If you have a foreign address, also complete spaces below. | City, town, or post office. If you have a foreign address, also complete spaces below. | City, town, or post office. If you have a foreign address, also complete spaces below. | State | ZIP code | ZIP code | ZIP code |
| Foreign country name | Foreign province/ |
Foreign province/ |
Foreign province/ |
Foreign postal code | Foreign postal code | Foreign postal code |
Amended return filing status. You must check one box even if you are not changing your filing status. Caution: In general, you can’t change your filing status from married filing jointly to married filing separately after the return due date.
Single Married filing jointly Married filing separately (MFS) Head of household (HOH) Qualifying surviving spouse (QSS)
If you checked the MFS box, enter the name of your spouse unless you are amending a Form 1040-NR. If you checked the HOH or QSS box, enter the child’s name if the qualifying person is a child but not your dependent:
| Enter on lines 1 through 23, columns A through C, the amounts for the return year entered above. You must complete Part II on page 2 and explain any changes. |
A. Original amount reported or as previously adjusted (see instructions) |
B. Net change— amount of increase or (decrease)— explain in Part II |
C. Correct amount |
||
|---|---|---|---|---|---|
| Income and Deductions **1 ** Adjusted gross income_._ If a net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . **2 ** Itemized deductions or standard deduction . . . . . . . . . **3 ** Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4aQualified business income deduction . . . . . . . . . . . . **b **Deductions for tips, overtime, car loan interest, and seniors from Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . . **5 ** Taxable income. Subtract the total of lines 4a and 4b from line 3. If the result for column C is zero or less, enter -0- in column C . . . . . |
**1 ** | ||||
| Income and Deductions **1 ** Adjusted gross income_._ If a net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . **2 ** Itemized deductions or standard deduction . . . . . . . . . **3 ** Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4aQualified business income deduction . . . . . . . . . . . . **b **Deductions for tips, overtime, car loan interest, and seniors from Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . . **5 ** Taxable income. Subtract the total of lines 4a and 4b from line 3. If the result for column C is zero or less, enter -0- in column C . . . . . |
**2 ** | ||||
| Income and Deductions **1 ** Adjusted gross income_._ If a net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . **2 ** Itemized deductions or standard deduction . . . . . . . . . **3 ** Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4aQualified business income deduction . . . . . . . . . . . . **b **Deductions for tips, overtime, car loan interest, and seniors from Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . . **5 ** Taxable income. Subtract the total of lines 4a and 4b from line 3. If the result for column C is zero or less, enter -0- in column C . . . . . |
**3 ** | ||||
| Income and Deductions **1 ** Adjusted gross income_._ If a net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . **2 ** Itemized deductions or standard deduction . . . . . . . . . **3 ** Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4aQualified business income deduction . . . . . . . . . . . . **b **Deductions for tips, overtime, car loan interest, and seniors from Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . . **5 ** Taxable income. Subtract the total of lines 4a and 4b from line 3. If the result for column C is zero or less, enter -0- in column C . . . . . |
4a | ||||
| Income and Deductions **1 ** Adjusted gross income_._ If a net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . **2 ** Itemized deductions or standard deduction . . . . . . . . . **3 ** Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4aQualified business income deduction . . . . . . . . . . . . **b **Deductions for tips, overtime, car loan interest, and seniors from Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . . **5 ** Taxable income. Subtract the total of lines 4a and 4b from line 3. If the result for column C is zero or less, enter -0- in column C . . . . . |
4b | ||||
| Income and Deductions **1 ** Adjusted gross income_._ If a net operating loss (NOL) carryback is included, check here . . . . . . . . . . . . . . . . **2 ** Itemized deductions or standard deduction . . . . . . . . . **3 ** Subtract line 2 from line 1 . . . . . . . . . . . . . . . 4aQualified business income deduction . . . . . . . . . . . . **b **Deductions for tips, overtime, car loan interest, and seniors from Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . . **5 ** Taxable income. Subtract the total of lines 4a and 4b from line 3. If the result for column C is zero or less, enter -0- in column C . . . . . |
**5 ** | ||||
| Tax Liability **6 ** Tax. Enter method(s) used to figure tax. See instructions: **7 ** Nonrefundable credits. If a general business credit carryback is included, check here . . . . . . . . . . . . . . . . **8 ** Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 9 Reserved for future use . . . . . . . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . . |
**6 ** | ||||
| Tax Liability **6 ** Tax. Enter method(s) used to figure tax. See instructions: **7 ** Nonrefundable credits. If a general business credit carryback is included, check here . . . . . . . . . . . . . . . . **8 ** Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 9 Reserved for future use . . . . . . . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . . |
**7 ** | ||||
| Tax Liability **6 ** Tax. Enter method(s) used to figure tax. See instructions: **7 ** Nonrefundable credits. If a general business credit carryback is included, check here . . . . . . . . . . . . . . . . **8 ** Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 9 Reserved for future use . . . . . . . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . . |
**8 ** | ||||
| Tax Liability **6 ** Tax. Enter method(s) used to figure tax. See instructions: **7 ** Nonrefundable credits. If a general business credit carryback is included, check here . . . . . . . . . . . . . . . . **8 ** Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 9 Reserved for future use . . . . . . . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . . |
9 | ||||
| Tax Liability **6 ** Tax. Enter method(s) used to figure tax. See instructions: **7 ** Nonrefundable credits. If a general business credit carryback is included, check here . . . . . . . . . . . . . . . . **8 ** Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 9 Reserved for future use . . . . . . . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . . |
10 | ||||
| Tax Liability **6 ** Tax. Enter method(s) used to figure tax. See instructions: **7 ** Nonrefundable credits. If a general business credit carryback is included, check here . . . . . . . . . . . . . . . . **8 ** Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 9 Reserved for future use . . . . . . . . . . . . . . . . 10 Other taxes . . . . . . . . . . . . . . . . . . . . 11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . . |
11 | ||||
| Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld. (If changing, see instructions.) . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year’s return 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8863 8885 8962 or other (specify): 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . . 17 |
12 | ||||
| Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld. (If changing, see instructions.) . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year’s return 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8863 8885 8962 or other (specify): 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . . 17 |
13 | ||||
| Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld. (If changing, see instructions.) . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year’s return 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8863 8885 8962 or other (specify): 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . . 17 |
14 | ||||
| Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld. (If changing, see instructions.) . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year’s return 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8863 8885 8962 or other (specify): 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . . 17 |
15 | ||||
| Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld. (If changing, see instructions.) . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year’s return 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8863 8885 8962 or other (specify): 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . . 17 |
15 | 16 | |||
| Payments 12 Federal income tax withheld and excess social security and tier 1 RRTA tax withheld. (If changing, see instructions.) . . . . . . . . . 12 13 Estimated tax payments, including amount applied from prior year’s return 13 14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14 15 Refundable credits from: Schedule 8812 Form(s) 2439 4136 8863 8885 8962 or other (specify): 15 16 Total amount paid with request for extension of time to file, tax paid with original return, and additional tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . . 17 |
15 | 17 | |||
| Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
18 | |
| Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
19 | |
| Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
20 | |
| Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
21 | |
| Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
22 | |
| Refund or Amount You Owe 18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . . 19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . . 20 Amount you owe.If line 11, column C, is more than line 19, enter the difference. For details on how to pay, go to_www.irs.gov/ . . . . . . . . . . . . . . . . . 21 If line 11, column C, is less than line 19, enter the difference. This is the amountoverpaidon this return 22 Amount of line 21 you wantrefunded to you. . . . . . . . . . . . . . . . . . . . 23 Amount of line 21 you wantapplied to your (enter year): estimated tax 23 |
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11360L Form 1040-X (Rev. 12-2025) Created 2/19/26
Form 1040-X (Rev. 12-2025) Page 2
entered at top of page 1, or you are legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse at the end of return year entered at top of page 1. Part II Explanation of Changes. In the space provided below, tell us why you are filing Form 1040-X. You must complete Part II.