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

Part II—Explanation of Changes

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

The IRS needs to know why you are filing Form 1040-X. For example, you:

  • Received another Form W-2 after you filed your return,

  • Forgot to claim the child tax credit or the credit for other dependents,

  • Changed your filing status from qualifying surviving spouse to head of household,

  • Are carrying a credit to an earlier year,

  • Are claiming a tax benefit from recently enacted legislation for disaster relief, or

  • Are filing Form 8379 electronically by attaching it to an electronically filed Form 1040-X, even though you are not amending your tax return.

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

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