Form
1040-X
(Rev. February 2024)
Amended U.S. Individual Income Tax Return
Department of the Treasury—Internal Revenue Service
Go to www.irs.gov/Form1040X for instructions and the latest information.
OMB No. 1545-0074
This return is for calendar year (enter year) or fiscal year (enter month and year ended)
Your first name and middle initial Last name Your social security number
If joint return, spouse’s first name and middle initial Last name Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions. Apt. no.
City, town, or post office. If you have a foreign address, also complete spaces below.
State ZIP code
Foreign country name Foreign province/state/county
Foreign postal code
Presidential Election Campaign
Check here if you, or your spouse
if filing jointly, didn’t previously
want $3 to go to this fund, but now
do. Checking a box below will not
change your tax or refund.
You Spouse
Amended return filing status. You must check one box even if you are not changing your filing status. Caution: In general, you can’t
change your filing status from married filing jointly to married filing separately after the return due date.
Single
Married filing jointly
Married filing separately (MFS)
Head of household (HOH)
Qualifying surviving spouse (QSS)
If you checked the MFS box, enter the name of your spouse unless you are amending a Form 1040-NR. If you checked the HOH or QSS box,
enter the child’s name if the qualifying person is a child but not your dependent:
Enter on lines 1 through 23, columns A through C, the amounts for the return
year entered above.
Use Part II on page 2 to explain any changes.
A. Original amount
reported or as
previously adjusted
(see instructions)
B. Net change—
amount of increase
or (decrease)—
explain in Part II
C. Correct
amount
Income and Deductions
1 Adjusted gross income. If a net operating loss (NOL) carryback is
included, check here . . . . . . . . . . . . . . . . 1
2 Itemized deductions or standard deduction . . . . . . . . . 2
3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . 3
4a Reserved for future use . . . . . . . . . . . . . . . . 4a
b
Qualified business income deduction . . . . . . . . . . . .
4b
5 Taxable income. Subtract line 4b from line 3. If the result for column C
is zero or less, enter -0- in column C . . . . . . . . . . . .
5
Tax Liability
6
Tax. Enter method(s) used to figure tax (see instructions):
6
7
Nonrefundable credits. If a general business credit carryback is included,
check here . . . . . . . . . . . . . . . . . . .
7
8 Subtract line 7 from line 6. If the result is zero or less, enter -0- . . . 8
9 Reserved for future use . . . . . . . . . . . . . . . . 9
10 Other taxes . . . . . . . . . . . . . . . . . . . . 10
11 Total tax. Add lines 8 and 10 . . . . . . . . . . . . . .
11
Payments
12 Federal income tax withheld and excess social security and tier 1 RRTA
tax withheld. (If changing, see instructions.) . . . . . . . . . 12
13
Estimated tax payments, including amount applied from prior year’s return
13
14 Earned income credit (EIC) . . . . . . . . . . . . . . . 14
15
Refundable credits from:
Schedule 8812 Form(s) 2439 4136
8863 8885 8962 or other (specify): 15
16 Total amount paid with request for extension of time to file, tax paid with original return, and additional
tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . 16
17 Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . .
17
Refund or Amount You Owe
18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . 18
19 Subtract line 18 from line 17. (If less than zero, see instructions.) . . . . . . . . . . . . 19
20 Amount you owe. If line 11, column C, is more than line 19, enter the difference . . . . . . . 20
21 If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return 21
22 Amount of line 21 you want refunded to you . . . . . . . . . . . . . . . . . . . 22
23
Amount of line 21 you want applied to your
(enter year): estimated tax 23
Complete and sign this form on page 2.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11360L
Form
1040-X (Rev. 2-2024)
Form 1040-X (Rev. 2-2024)
Page 2
Part I Dependents
Complete this part to change any information relating to your dependents.
This would include a change in the number of dependents.
Enter the information for the return year entered at the top of page 1.
A. Original number
of dependents
reported or as
previously adjusted
B. Net change—
amount of increase
or (decrease)
C. Correct
number
24 Reserved for future use . . . . . . . . . . . . . . . . 24
25 Your dependent children who lived with you . . . . . . . . . 25
26 Reserved for future use . . . . . . . . . . . . . . . . 26
27 Other dependents . . . . . . . . . . . . . . . . . . 27
28 Reserved for future use . . . . . . . . . . . . . . . . 28
29 Reserved for future use . . . . . . . . . . . . . . . . 29
30 List ALL dependents (children and others) claimed on this amended return.
Dependents (see instructions):
If more
than four
dependents,
see
instructions
and check
here
(d) Check the box if qualifies for
(see instructions):
(a) First name Last name
(b) Social security
number
(c) Relationship
to you
Child tax credit
Credit for other
dependents
Part II Explanation of Changes. In the space provided below, tell us why you are filing Form 1040-X.
Attach any supporting documents and new or changed forms and schedules.
Sign
Here
Remember to keep a copy of this form for your records.
Under penalties of perjury, I declare that I have filed an original return, and that I have examined this amended return, including accompanying schedules
and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information about which the preparer has any knowledge.
Your signature Date Your occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
Spouse’s signature. If a joint return, both must sign. Date Spouse’s occupation
If the IRS sent your spouse an
Identity Protection PIN, enter it here
(see inst.)
Phone no.
Email address
Paid
Preparer
Use Only
Preparer’s name
Preparer’s signature Date
PTIN
Check if:
Self-employed
Firm’s name Phone no.
Firm’s address Firm’s EIN
For forms and publications, visit www.irs.gov/Forms.
Form 1040-X (Rev. 2-2024)