Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Amended and Prior Year Returns

Form 1040X

Not Year Specific

Form 1040X is not year-specific—you must specify the year for which the amended return is being prepared.

Form 1040X, page 1, has three columns:

  • Column A is used to show the original or IRS-adjusted figures from the original return or previous amendment
  • Column C is used to show the entries that would have been made on the original return if it had been done correctly
  • Column B (Net change) shows the differences between the figures in columns A and C
Tip

Amended returns can be prepared using tax software. However, they cannot be filed electronically.

Top of Form 1040X, Amended U.S. Individual Income Tax Return.
Form 1040X

Form 1040X