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

Amended and Prior Year Returns

Form 1040X

Part I and II

The taxpayers served by the VITA/TCE program are calendar-year taxpayers. That is, they report income received from January 1 through December 31. They claim allowable deductions paid from January 1 through December 31. If the original return is on file, the program will enter the year automatically.

Form 1040X, Part I, Exemptions (on page 2) is filled out only if the taxpayer is increasing or decreasing the:

  • Number of exemptions being claimed on line 6d of the return being amended, or
  • Exemption amount for housing individuals displaced by a Midwestern Disaster in 2008 or 2009

Form 1040X, Part II, Presidential Election Campaign Fund (on page 2) is used to make a $3 donation for the Presidential Election Campaign Fund for you (or your spouse) if you did not do so on your original return.