1040-X Amended U.S. Individual Income Tax Return

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Form

1040-X

TREASURY/IRS
AND OMB USE ONLY DRAFT
Department of the Treasury—Internal Revenue Service

(Rev. December 2025)

Amended U.S. Individual Income Tax Return

OMB No. 1545-0074

Go to www.irs.gov/Form1040X for instructions and the latest information.

You must: • Attach a completed Form 1040, 1040-SR, or 1040-NR, with your changes, for the return year entered below; and
• Attach any supporting documents and new or changed forms and schedules.
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.
City, town, or post office. If you have a foreign address, also complete spaces below.
Foreign country name

Apt. no.
State

ZIP code

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

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.
You must complete Part II on page 2 and explain any changes.

A. Original amount B. Net change—
reported or as
amount of increase
previously adjusted
or (decrease)—
(see instructions)
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 . . . . . . . . . . . . . . . .
2
Itemized deductions or standard deduction
. . . . . . . . .
3
Subtract line 2 from line 1 . . . . . . . . . . . . . . .
4a Qualified business income deduction . . . . . . . . . . . .
b Deductions for tips, overtime, car loan interest, and seniors from
Schedule 1-A (Form 1040). Attach your Schedule 1-A . . . . . .
5
Taxable income. Subtract the total of lines 4a and 4b from line 3. If the
result for column C is zero or less, enter -0- in column C . . . . .

1
2
3
4a
4b
5

Tax Liability
6

Tax. Enter method(s) used to figure tax (see instructions):

7

Nonrefundable credits. If a general business credit carryback
included, check here . . . . . . . . . . . . . . . .
Subtract line 7 from line 6. If the result is zero or less, enter -0- . .
Reserved for future use . . . . . . . . . . . . . . .
Other taxes . . . . . . . . . . . . . . . . . . .
Total tax. Add lines 8 and 10 . . . . . . . . . . . . .

6

8
9
10
11

is
.
.
.
.

7
8
9
10
11

Payments
12
13
14
15
16
17

Federal income tax withheld and excess social security and tier 1 RRTA
tax withheld. (If changing, see instructions.) . . . . . . . . .
12
Estimated tax payments, including amount applied from prior year’s return 13
14
Earned income credit (EIC) . . . . . . . . . . . . . . .
Schedule 8812 Form(s)
2439
4136
Refundable credits from:
8863
8885
8962 or
other (specify):
15
Total amount paid with request for extension of time to file, tax paid with original return, and additional
tax paid after return was filed . . . . . . . . . . . . . . . . . . . . . . . . .
Total payments. Add lines 12 through 15, column C, and line 16 . . . . . . . . . . . . . .

Refund or Amount You Owe
18
19
20
21
22
23

Overpayment, if any, as shown on original return or as previously adjusted by the IRS . . . . . .
Subtract line 18 from line 17. (If less than zero, see instructions.)
. . . . . . . . . . . . .
Amount you owe. If line 11, column C, is more than line 19, enter the difference . . . . . . . .
If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return
Amount of line 21 you want refunded to you . . . . . . . . . . . . . . . . . . . .
Amount of line 21 you want applied to your (enter year):
estimated tax 23

16
17
18
19
20
21
22

Complete and sign this form on page 2.
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 11360L

Form 1040-X (Rev. 12-2025) Created 9/8/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 1040-X (Rev. 12-2025)

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 B. Net change—
of dependents
amount of increase
reported or as
or (decrease)
previously adjusted

24
Reserved for future use . . . . . . . . . . . . . . . .
24
25
Your dependent children who lived with you more than half of the year .
25
26
Reserved for future use . . . . . . . . . . . . . . . .
26
27
Other dependents . . . . . . . . . . . . . . . . . .
27
28
Reserved for future use . . . . . . . . . . . . . . . .
28
29
29
Reserved for future use . . . . . . . . . . . . . . . .
30
List ALL dependents (children and others) claimed on this amended return.
Dependent 1
Dependent 2
Dependents

Dependent 3

C. Correct
number

Dependent 4

If more
than four
dependents,
see instructions
and check
here . .

(2) Last name
(3) SSN
(4) Relationship
(5) Check if
lived with you
more than half
of return year
entered at top
of page 1

(a)

Yes

(a)

Yes

(a)

Yes

(a)

Yes

(b)

And in the U.S.

(b)

And in the U.S.

(b)

And in the U.S.

(b)

And in the U.S.

(6) Check if

Full-time
student

(7) Credits

Child tax
credit

Permanently
and totally
disabled
Credit for
other
dependents

Full-time
student
Child tax
credit

Permanently
and totally
disabled
Credit for
other
dependents

Full-time
student
Child tax
credit

Permanently
and totally
disabled
Credit for
other
dependents

Full-time
student
Child tax
credit

Permanently
and totally
disabled
Credit for
other
dependents

Check if your filing status is MFS or HOH and you lived apart from your spouse for the last 6 months of return year
entered at top of page 1, or you are legally separated according to your state law under a written separation
agreement or a decree of separate maintenance and you did not live in the same household as your spouse at the
end of return year entered at top of page 1.

Part II

Explanation of Changes. In the space provided below, tell us why you are filing Form 1040-X. You must complete
Part II.

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.

Sign
Here

Paid
Preparer
Use Only

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

Preparer’s name

Preparer’s signature

Date

Check if:

PTIN

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. 12-2025)

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

(see instructions) (1) First name