Reminders

When to use these instructions. These instructions can be used with the December 2025 and later revisions of Form 1040-X, unless later instructions state otherwise. Form 1040-X and its instructions were converted from an annual revision to continuous use in tax year 2021. The form and instructions will each be updated as required. For the most recent version, go to IRS.gov/Form1040X . See the forms, schedules, instructions, and publications for the year of the tax return you are amending for guidance on specific topics.

Electronic filing available for Form 1040-X. You can file Form 1040-X electronically with tax filing software to amend Forms 1040, 1040-SR, and 1040-NR. Go to IRS.gov/Filing/Amended- Return-Frequently-Asked-Questions for more information.

• Additional supporting forms and schedules, and any worksheets for the return you are amending that you will need to complete to show your changes;

• If applicable, a new Form 1040, 1040-SR, or 1040-NR for the return you are amending (see Resident and nonresident aliens below);

• Notices from the IRS on any adjustments to that return; and

• Instructions for the return you are amending. If you don't have the instructions, you can find them online at IRS.gov/Forms . To obtain the instructions for a prior year return, go to IRS.gov/ Forms and click on the link for prior year instructions under

“Other options.” You can also order paper copies of the instructions for your return at IRS.gov/OrderForms or by calling 800-829-3676.