Enter your adjusted gross income (AGI). To find the corresponding line on the return you are amending, use the chart on page 6 for the appropriate year. A change you make to your AGI can cause other amounts to increase or decrease. For example, increasing your AGI may:

Changing your AGI may also affect your total itemized deductions or your deduction for exemptions (see the instructions for line 4). Whenever you change your AGI, refigure these items, those listed above, and any other deduction or credit you are claiming that has a limit based on AGI.

Did you originally file using TeleFile or Form 1040EZ?

Did you originally file using TeleFile or Form 1040EZ?

Enter your income tax before subtracting any credits. Figure the tax on the taxable income reported on line 5, column C. Attach the appropriate schedule or form(s). Include on line 6 any additional taxes from Form 4972, Tax on Lump-Sum Distributions, and any recapture of education credits. Also include on line 6 any alternative minimum tax.

Indicate the method you used to figure the tax shown in column C. For example, if you used the Tax Tables, enter “Tables.” If you used the Tax Rate Schedules, enter “TRS.” If you used Schedule D (Form 1040), enter “Sch. D.” If you used the Capital Gain Tax Worksheet, enter “CGTW.” If you used the Qualified Dividends and Capital Gain Tax Worksheet, enter “QDCGTW.” If you used Schedule J (Form 1040), enter “Sch. J.”

Enter your total credits, such as:

Do not include credits from Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, Form 4136, Credit for Federal Tax Paid on Fuels, and Form 8885, Health Coverage Tax Credit (formerly Health Insurance Credit For Eligible Recipients). Instead, use line 15 for these credits.

To find the corresponding lines on the return you are amending, use the chart on page 6 for the appropriate year.

Include other taxes such as:

To find the corresponding lines on the return you are amending, use the chart on page 6 for the appropriate year.

To find the corresponding lines on the return you are amending, use the chart on page 6 for the appropriate year.

If your EIC was reduced or disallowed for a tax year after 1996, see the Instructions for Form 8862, Information To Claim Earned Income Credit After Disallowance, to find out if you must also file that form to claim the credit.

Line 15.   If you are amending your return to claim a credit on this line, attach Copy B of Form 2439, Form 4136, or, for 2002-2003, Form 8885.

  

  You cannot amend your return to show an increase in the number of gallons previously reported on Form 4136. See Pub. 378, Fuel Tax Credits and Refunds, for details on when you may amend your income tax return to claim other fuel tax credits.

Enter the amount of tax you paid from the “Amount You Owe” line on your original return. Also, include any additional tax that may have resulted if your original return was changed or examined. Do not include payments of interest or penalties.

Enter the overpayment from your original return. You must enter that amount because any additional refund you claim on Form 1040X will be sent separately from any refund you have not yet received from your original return.

If your original return was changed by the IRS and the result was an additional overpayment of tax, also include that amount on line 19. Do not include interest you received on any refund.

To find the corresponding lines on the return you are amending, use the chart on page 6 for the appropriate year.

If line 20 is negative, treat it as a positive amount and add it to the amount on line 10, column C. Enter the result on line 21. This is the amount you owe.

Send Form 1040X with a check or money order for the full amount payable to the “United States Treasury.” Do not send cash. On your payment, put your name, address, daytime phone number, and SSN. Also, enter the tax year and type of return you are amending (for example, “2002 Form 1040”). We will figure any interest due and send you a bill.

To help process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or lines (for example, do not enter “$ XXX—” or “$ XXX 00/100”).

The refund amount on line 23 will be sent separately from any refund you claimed on your original return (see the instructions for line 19). We will figure the interest and include it in your refund.

Enter on line 24 the amount, if any, from line 22 you want applied to your estimated tax for next year. Also, enter that tax year. No interest will be paid on this amount. You cannot change the election to apply part or all of the overpayment on line 22 to next year's estimated tax.

Generally, anyone you pay to prepare your return must sign it in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign.

You may have to use the Deduction for Exemptions Worksheet in the Form 1040 instructions to figure the amount to enter on line 30. To find out if you do, see the instructions for line 4. If you do not have to use that worksheet, multiply the applicable dollar amount on line 30 by the number of exemptions on line 29.

If you are adding more than six dependents, attach a statement with the required information.