General — Instruction 1040-X — Instructions for Form

If you discover an error after filing your return, you may need to amend your return. Use Form 1040-X to correct a previously filed Form 1040, 1040-SR, or 1040-NR, or to change amounts previously adjusted by the IRS. You can also use Form 1040-X to make a claim for a carryback due to a loss or unused credit or make certain elections after the deadline.

Make a claim for a carryback due to a loss or unused credit. However, you may be able to use Form 1045, Application for Tentative Refund, instead of Form 1040-X. For more information, see Loss or credit carryback under When To File, later, and the discussion on carryback claims under Special Situations , later.

File a separate Form 1040-X for each year you are amending. If you are changing your federal return, you may also need to change your state return.

Resident and nonresident aliens. Use Form 1040-X to amend Form 1040-NR. Also use Form 1040-X if you should have filed Form 1040 instead of Form 1040-NR, or vice versa.

If you are filing Form 1040-X on paper to amend Form 1040-NR, or to file the correct return, do the following.

Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040-X.
Don’t enter any other information on page 1. Also don’t complete Part I on page 2 of Form 1040-X.
Enter in Part II—Explanation of Changes the reason you are filing Form 1040-X.
Complete a new or corrected return (Form 1040, 1040-SR, 1040-NR, etc.).
Across the top of the new or corrected return, write “Amended.”
Attach the new or corrected return to the back of Form 1040-X.

TIP

Many find the easiest way to figure the entries for Form 1040-X is to first make the changes in the margin of the return they are amending.

Completing Form 1040-X. On Form 1040-X, enter your income, deductions, and credits from your return as originally filed or as previously adjusted by either you or the IRS, the changes you are making, and the corrected amounts. Then, figure the tax on the corrected amount of taxable income and the amount you owe or your refund. File a separate Form 1040-X for each tax year you are amending.

To complete Form 1040-X, you will need:

Form 1040-X and these separate instructions;
A copy of the return you are amending (for example, 2024 Form 1040), including supporting forms, schedules, and any worksheets you completed;

The above instructions apply to paper filing only. If you