See Penalty for erroneous claim for refund or credit under Interest and Penalties, later.ĭon’t file Form 1040-X if you are requesting only a refund of penalties and interest or an addition to tax that you have already paid.
If you file Form 1040-X claiming a refund or credit for more than the correct amount, you may be subject to a penalty of 20% of the disallowed amount. If you are electronically filing Form 1040-X to amend Form 1040-NR, you must complete the Form 1040-X in its entirety. The above instructions apply to paper filing only. Also don’t complete Parts I or II on page 2 of Form 1040-X.Įnter in Explanation of Changes (Part III) the reason you are filing Form 1040-X.Ĭomplete a new or corrected return (Form 1040, 1040-SR, 1040-NR, etc.).Īcross the top of the new or corrected return, write “Amended.”Īttach the new or corrected return to the back of Form 1040-X. Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040-X.ĭon’t enter any other information on page 1.
