Instructions for Form 1040-X›(Rev. December 2025)
! more than the correct amount, you may be subject to a
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 penalty of 20% of the disallowed amount. See Penalty
for erroneous claim for refund or credit under Interest and Penalties , later.
Don’t file Form 1040-X if you are requesting only a refund of penalties and interest or an addition to tax that you have already paid. Instead, file Form 843, Claim for Refund and Request for Abatement.
Don’t file Form 1040-X to request a refund of your share of a joint overpayment that was offset against a past-due obligation of your spouse. Instead, file Form 8379, Injured Spouse Allocation. But if you are filing Form 1040-X to request an
2 Instructions for Form 1040-X (Rev. December 2025)
additional refund after filing Form 8379, see Injured spouse claim under Special Situations, later.
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