Form 1040-X

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.