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

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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

Generally, married people can’t file as head of household. But, for an exception, see Pub. 501.

Changing to married filing separately or qualifying surviv- ing spouse filing status. If you check the box for married filing separately, enter your spouse's name in the space provided below the filing status checkboxes. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter “NRA” next to their name in the entry space below the filing status checkboxes. If you check the box for qualifying surviving spouse, and the qualifying person is a child but not your dependent, enter the child's name in the space provided under the filing status checkboxes. Do not enter the child’s name anywhere else on the form. In Part II of Form 1040-X, you should state “Changing the filing status” as a reason for amending your Form 1040 or 1040-SR.

For 2022 and later, the filing status qualifying widow(er)

TIP is called qualifying surviving spouse. The rules for the

filing status have not changed. The same rules that applied to qualifying widow(er) apply to qualifying surviving spouse.

Lines 1 Through 30—Which Lines To Complete Before looking at the instructions for specific lines, the following information may point you in the right direction for completing Form 1040-X.

You need information about income, deductions, etc. If you have questions such as what income is taxable or what expenses are deductible, the instructions for the form you are amending should help. Also use those instructions to find the method you should use to figure the correct tax. To get prior year forms, schedules, instructions, or publications, download them from IRS.gov/FormsPubs or call 800-829-3676.

You are only changing information. If you aren’t changing any dollar amounts you originally reported, but are changing information and the rules in Resident and nonresident aliens, earlier, don’t apply, do the following on your Form 1040-X.

  • Check a box in Presidential Election Campaign, if applicable.

  • Complete Part I—Dependents, on page 2, if you are changing your dependent.

TIP

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

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