Form 1040-X

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What Form 1040-X is for

Use Form 1040-X to correct a previously filed Form 1040, 1040-SR, or 1040-NR, as well as older filings of Form 1040-A or 1040-EZ (historical forms). E-filing through participating software is available only for eligible returns for the current and two prior tax periods; older returns must be amended on paper. For a paper-filed Form 1040-X, place a completed and updated Form 1040, 1040-SR, or 1040-NR showing the changes behind Form 1040-X, followed by any required new or changed schedules, forms, and supporting statements. Special instructions apply when filing on paper to amend Form 1040-NR or to correct whether Form 1040 or Form 1040-NR should have been filed.

The IRS Instructions for Form 1040-X are the official filing instructions.

How Form 1040-X (Rev. December 2025) is laid out

Except for the special paper-filed resident and nonresident-alien cases described above, on Form 1040-X (Rev. December 2025), enter at the top of page 1 the calendar year or fiscal year of the return you are amending. Lines 1 through 23 have three columns: column A shows the amounts from your original return or as previously adjusted, column B shows the net change, and column C shows the correct amount. Page 2 has two parts: Part I, Dependents, and Part II, Explanation of Changes. The paper form has no direct-deposit section; direct deposit (Part III in the IRS instructions) applies only to e-filed returns.

Signing a paper Form 1040-X

If you file Form 1040-X on paper, sign it by hand. Digital, electronic, or typed-font signatures are not valid on a paper-filed Form 1040-X.

Time limit for claiming a credit or refund

To claim a credit or refund, Form 1040-X generally must be filed within 3 years after the original return was filed or within 2 years after the tax was paid, whichever is later. Exceptions may apply.

Which IRS revision is current

Form 1040-X (Rev. December 2025), a continuous-use form, is the current IRS revision. The form has been in continuous use since tax year 2021.

Historical forms 1040-EZ and 1040-NR-EZ

Form 1040-EZ was last used for tax year 2017 and Form 1040-NR-EZ for tax year 2019. An amendment to a return that was filed on Form 1040-NR-EZ is made on Form 1040-X on paper, because that tax year is outside the e-file window.

Official IRS form and instructions

Source: IRS (irs.gov), Form 1040-X and Instructions for Form 1040-X, Rev. December 2025. Reviewed September 2026.

Form 1040-X: Frequently Asked Questions

  • Which returns can I correct with Form 1040-X?

    Use Form 1040-X to correct a previously filed Form 1040, 1040-SR, or 1040-NR, as well as older filings of Form 1040-A or 1040-EZ (historical forms).

  • Which returns must be amended on paper with Form 1040-X?

    E-filing through participating software is available only for eligible returns for the current and two prior tax periods; older returns must be amended on paper.

  • What do I attach when I file Form 1040-X on paper?

    For a paper-filed Form 1040-X, place a completed and updated Form 1040, 1040-SR, or 1040-NR showing the changes behind Form 1040-X, followed by any required new or changed schedules, forms, and supporting statements. Special instructions apply when filing on paper to amend Form 1040-NR or to correct whether Form 1040 or Form 1040-NR should have been filed.

  • How long do I have to file Form 1040-X to claim a credit or refund?

    To claim a credit or refund, Form 1040-X generally must be filed within 3 years after the original return was filed or within 2 years after the tax was paid, whichever is later. Exceptions may apply.

  • Which IRS revision of Form 1040-X is current?

    Form 1040-X (Rev. December 2025), a continuous-use form, is the current IRS revision.

  • Where do I find the official Form 1040-X and its instructions?

    The IRS publishes Form 1040-X at www.irs.gov/pub/irs-pdf/f1040x.pdf and the Instructions for Form 1040-X at www.irs.gov/instructions/i1040x.

Fillable online Form 1040-X
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