Instructions for Form 1040X (Revised November 1999) Amended U.S. Individual Income Tax Return Section references are to the Internal Revenue Code unless otherwise noted. Department of the Treasury Internal Revenue Service General Instructions Purpose of Form Use Form 1040X to correct Forms 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, or 1040PC.   If you used TeleFile to file your original return and these instructions do not give you all the information you need to complete Form 1040X, you can call 1-800-829-1040 for help. You may also use Form 1040X to: l  Make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3 for details), or l  Change amounts previously adjusted by the IRS. Do not include any interest or penalties on Form 1040X; they will be adjusted accordingly. File a separate Form 1040X for each year you are amending.   If you are changing your Federal return, you may also have to change your state return. Please note that it often takes 2 to 3 months to process Form 1040X. Filing Form 1045.   You may use Form 1045, Application for Tentative Refund, instead of Form 1040X to apply for a refund based on a net operating loss or general business credit carryback or a claim of right adjustment under section 1341(b)(1). But Form 1045 must be filed within 1 year after the end of the year in which the loss, credit, or claim of right adjustment arose. For more details, see the Instructions for Form 1045. Information on Income, Deductions, etc. If you have questions such as what income is taxable or what expenses are deductible, the instructions for the return you are amending may help. Be sure to use the Tax Table or Tax Rate Schedules for the right year to figure the corrected tax. The related schedules and forms may also help. To get prior year forms, schedules, and instructions, call 1-800-TAX-FORM (1-800-829-3676) or download them from the IRS's Internet Web Site at www.irs.gov. When To File TIP The time during which Form 1040X may be filed is extended for certain people who are physically or mentally unable to manage their financial affairs. For details, see Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund. File Form 1040X only after you have filed your original return. Generally, Form 1040X must be filed within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later.  A return filed early is considered filed on the due date. A Form 1040X based on a bad debt or worthless security generally must be filed within 7 years after the due date of the return for the tax year in which the debt or security became worthless.   For more details, see section 6511. A Form 1040X based on a net operating loss carryback or a general business credit carryback generally must be filed within 3 years after the due date of the return (including extensions) for the tax year of the net operating loss or unused credit. Where To File Mail your return to the Internal Revenue Service Center for the place where you live.* Special Situations Note.   If amending your return to include any item relating to a tax shelter required to be registered, attach Form 8271, Investor Reporting of Tax Shelter Registration Number. Injured spouse claim.   Do not use Form 1040X to file an injured spouse claim. Instead, file only Form 8379, Injured Spouse Claim and Allocation. Net operating loss (NOL).   Attach a computation of your NOL using Schedule A (Form 1045) and any carryover using Schedule B (Form 1045). A refund based on an NOL should not include a refund of self-employment tax reported on Form 1040X, line 9. See Pub. 536, Net Operating Losses, for details. (Continued) If you live in: Use this address: Florida, Georgia, South Carolina Atlanta, GA 39901 Alaska, Arizona, California (counties of Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Glenn, Humboldt, Lake, Lassen, Marin, Mendo- cino, Modoc, Napa, Nevada, Placer, Plumas, Sacra- mento, San Joaquin, Shasta, Sierra, Siskiyou, Solano, Sonoma, Sutter, Tehama, Trinity, Yolo, and Yuba), Colorado, Idaho, Montana, Nebraska, Nevada, North Dakota, Oregon, South Dakota, Utah, Washington, Wyoming Ogden, UT 84201 California (all other counties), Hawaii Fresno, CA 93888 New Jersey, New York (New York City and counties of Nassau, Rockland, Suffolk, and Westchester) Holtsville, NY 00501 New York (all other counties), Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, Vermont Andover, MA 05501 Illinois, Iowa, Minnesota, Missouri, Wisconsin Kansas City, MO 64999 Delaware, District of Columbia, Maryland, Pennsylvania, Virginia Philadelphia, PA 19255 Indiana, Kentucky, Michigan, Ohio, West Virginia Cincinnati, OH 45999 Kansas, New Mexico, Oklahoma, Texas Austin, TX 73301 Alabama, Arkansas, Louisiana, Mississippi, North Carolina, Tennessee Memphis, TN 37501 Guam: Permanent residents—Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921 Virgin Islands: Permanent residents—VI Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802 If you live in American Samoa or Puerto Rico (or exclude income under section 933); are a nonpermanent resident of Guam or the Virgin Islands; have an APO or FPO or foreign address; are a dual-status alien; or file Form 2555, 2555-EZ, or 4563, use this address: Internal Revenue Service Center, Philadelphia, PA 19255 * If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail it to the Internal Revenue Service Center, Philadelphia, PA 19255, USA. Cat. No. 11362H