Line Instructions

Calendar or Fiscal Year Determine the calendar year or fiscal year of the return you are amending.

Above your name, enter, as applicable, that calendar year or fiscal year you are amending.

Name, Current Address, and Social Security Number (SSN) If you and your spouse are amending a joint return, list your names and SSNs in the same order as shown on the original return. If you are changing from a separate to a joint return and your spouse didn’t file an original return, enter your name and SSN first.

Change of address. If you have moved since you filed your original return, enter your current address on Form 1040-X.

P.O. box. Enter your box number only if your post office doesn’t deliver mail to your home.

Foreign address. If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country's practice for entering the postal code and the name of the province, county, or state.

ITINs for aliens. If you don’t have an SSN, but you already have an ITIN, enter it instead of an SSN. If you are a nonresident or resident alien and you don’t have or aren’t eligible to get an SSN, you must apply for an ITIN. It takes about 7 weeks to get an ITIN. For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions.

Presidential Election Campaign You can use Form 1040-X to designate $3 to the Presidential Election Campaign Fund if you, or your spouse if filing jointly, didn't previously want $3 to go to this fund but now do. Checking a checkbox for the Presidential Election Campaign Fund will not change your tax or refund. This designation must be done within 20 ¹ /2 months after the original due date for filing the return. A previous designation of $3 to the fund can’t be changed.

Amended Return Filing Status Check the box that corresponds to your filing status on this return. You must check one box even if you are not changing your filing status. If this is a change from the filing status on your original return, the following information may apply to you.

the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. However, you may qualify for innocent spouse relief. For details about innocent spouse relief, see Form 8857, Request for Innocent Spouse Relief; or Pub. 971, Innocent Spouse Relief. If you are changing from a separate to a joint return, in Part II of Form 1040-X, you should enter “Changing the filing status” as a reason for amending your Form 1040 or 1040-SR. See You are changing from a separate to a joint return under Lines 1 Through 30—Which Lines To Complete , later, for more details.

Changing to head of household filing status. If the qualifying person is a child but not your dependent, enter the child’s name in the space provided under the filing status checkboxes. 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.