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

Amended and Prior Year Returns

Form 1040X

Part III

Form 1040X, Part III, Explanation of Changes (on page 2) is used to explain specific changes being made on the return and the reasons for each change.

Explanations should be easily understood. Clearly point out that the taxpayer qualifies for the change. For example, "taxpayer received another W-2 after they filed original return," or "taxpayer qualifies to claim child care expenses of $600 for their 10 year old dependent child, Form 2441 attached," or "taxpayer meets the qualifications to file as Head of Household instead of Married Filing Separately."

 Form 1040X, showing line for explanation of changes.