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Instructions for Form 1040-X›Notice 2023-21. For the following affected taxpayers, Notice

! 6, may affect the amount of or cause you to owe

Instruction 1040-X — Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION alternative minimum tax. See the instructions for the

form and year you are amending.

Line 7—Nonrefundable Credits

Enter your total nonrefundable credits in column A. Nonrefundable credits are those that reduce your tax, but any excess isn’t refunded to you.

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▸Contents — Instruction 1040-X — Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return

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