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Level 3
posted May 19, 2022 12:56:56 PM

1040-X "Explanation of Changes" - How specific to be?

I already filed & received a refund, and am now filing an amended return.

 

On Form 1040-X, there is a a section "Part III: Explanation of Changes" with a paragraph-sized space of blank lines...

 

I'm wondering how specific, or general, to be here?

I made one large change worth ~$10k, and a handful of very small changes. Should I list everything I changed? Or just focus on the big one? 

 

Any tips appreciated.

Thanks,

-Daniel

0 1 338
1 Best answer
Level 15
May 19, 2022 2:10:16 PM

List every change, but you don't have to go into a lot of detail. State the form and line number that is affected, and give a very brief description of the change. One sentence is enough in most cases. A change that involves a large amount does not require a longer explanation.


For example:

  • Form 1040 line 1: Added a W-2 from ABC Corp that was omitted.
  • Form 8949: Added sale of Dale Index Fund that was omitted.

 

1 Replies
Level 15
May 19, 2022 2:10:16 PM

List every change, but you don't have to go into a lot of detail. State the form and line number that is affected, and give a very brief description of the change. One sentence is enough in most cases. A change that involves a large amount does not require a longer explanation.


For example:

  • Form 1040 line 1: Added a W-2 from ABC Corp that was omitted.
  • Form 8949: Added sale of Dale Index Fund that was omitted.