(Rev. December 2025)
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
Amended U.S. Individual Income Tax Return (Use With the December 2025 Revision of Form 1040-X)
Section references are to the Internal Revenue Code unless otherwise noted.
Contents Page Line 22—Overpayment Received as
Contents Page Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1 What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 2 Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 2 Which Revision To Use . . . . . . . . . . . . . . . . . . . . 3 Interest and Penalties . . . . . . . . . . . . . . . . . . . . . 3 When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Special Situations . . . . . . . . . . . . . . . . . . . . . . . . 4 Tracking Your Amended Return . . . . . . . . . . . . . . 5 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 6 Calendar or Fiscal Year . . . . . . . . . . . . . . . . . . . . 6 Name, Current Address, and Social Security
Refund . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Line 23—Overpayment Applied to
Number (SSN) . . . . . . . . . . . . . . . . . . . . . . . . 6 Presidential Election Campaign . . . . . . . . . . . . . . 6 Amended Return Filing Status . . . . . . . . . . . . . . . 6 Lines 1 Through 30—Which Lines To
Complete . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Columns A Through C . . . . . . . . . . . . . . . . . . . . . 7 Income and Deductions . . . . . . . . . . . . . . . . . . . 7 Line 1—Adjusted Gross Income . . . . . . . . . . . 7 Line 2—Itemized Deductions or Standard
Deduction . . . . . . . . . . . . . . . . . . . . . . . . 8 Line 4b—Deductions for Tips, Overtime,
Car Loan Interest, and Seniors From Schedule 1-A (Form 1040) . . . . . . . . . . . . 8 Line 5—Taxable Income . . . . . . . . . . . . . . . . 8 Tax Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Line 6—Tax . . . . . . . . . . . . . . . . . . . . . . . . . 8 Line 7—Nonrefundable Credits . . . . . . . . . . . 8 Line 10—Other Taxes . . . . . . . . . . . . . . . . . . 9 Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Line 12—Withholding . . . . . . . . . . . . . . . . . . 9 Line 13—Estimated Tax Payments . . . . . . . . . 9 Line 14—Earned Income Credit (EIC) . . . . . . . 9 Line 15—Refundable Credits . . . . . . . . . . . . . 9 Line 16—Amount Paid With Extension or
Tax Return . . . . . . . . . . . . . . . . . . . . . . . . 9 Line 17—Total Payments . . . . . . . . . . . . . . . . 9 Refund or Amount You Owe . . . . . . . . . . . . . . . . . 9
Line 18—Overpayment . . . . . . . . . . . . . . . . 10 Line 19—Amount Available To Pay
Additional Tax . . . . . . . . . . . . . . . . . . . . . 10 Line 20—Amount You Owe . . . . . . . . . . . . . 10
Estimated Tax . . . . . . . . . . . . . . . . . . . . 10 Part I—Dependents . . . . . . . . . . . . . . . . . . . . . . . . 10 Part II—Explanation of Changes . . . . . . . . . . . . . . . 10 Part III—Direct Deposit (for E-Filed Form 1040-X
Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Sign Your Return . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Paid Preparer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Assembling Your Return . . . . . . . . . . . . . . . . . . . . . 11 Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Low Income Taxpayer Clinics Help Taxpayers . . . . . . 13 Paperwork Reduction Act Notice . . . . . . . . . . . . . . . 13
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