Do I need to send the adjusted 1040 form with my 1040X amended form?

[tomwhatley2]

Well, I asked the question and the answers were ambiguous. So I sent everything. The original, the revised 1040, the 1040x, and a letter explaining what I was doing. This was advised to me by a CPA, who said it wasn't absolutely necessary, but would avoid any requests for more information. The result: no IRA response almost a year later, so I guess it was OK. Truly, I was just trying to save printing and postage costs. Big deal!

[Tsukaska]

False.  The 1040X does not become your new tax return.  It lists the changes between your old and new tax return.  https://www.irs.gov/faqs/irs-procedures/amended-returns-form-1040x/amended-returns-form-1040x

The IRS states, "Include copies of any forms and/or schedules that you're changing or didn't include with your original return."  If you look at the words next to your newly created 1040, you'll notice the word "form", i.e., "form 1040".  The whole purpose for submitting a 1040X is because you changed your form 1040.

In short, include your newly prepared return with the 1040X.

[Critter-3]

After 28 years in the business (and my  partners in the business 50+ years)   AND having taught the H&R Block income tax courses and  in all those years  the new 1040 has NEVER been sent with the 1040X ... the new 1040 is populated only to be used by the taxpayer  to confirm that all changes were made properly and reflected on the 1040X.  Note the 1040 & 1040X do not have "attachment sequence numbers" since they are the primary form that everything is attached to.   See the IRS instructions:

Assembling Your Return   https://www.irs.gov/pub/irs-pdf/i1040x.pdf
Assemble any schedules and forms behind Form 1040-X in the
order of the “Attachment Sequence No.” shown in the
upper-right corner of the schedule or form. If you have
supporting statements, arrange them in the same order as the
schedules or forms they support and attach them last. Don’t
attach a copy of your original return, correspondence, or other
items unless required to do so.

NOW that said ... if you do include the new 1040 (aside from giving the input operator a chuckle) it will not hurt to do so.  

[Tsukaska]

Is the new 1040 a new/changed form?  Why, yes.  Yes it is.  Does the IRS, in their FAQ previously posted, designate that you should include new/changed documents?  Why, yes.  Yes it does.  Is your new 1040 an original document? Why, no.  No it isn't.  Should it be included?  Sure, as it includes more detailed information than the 1040-X to go along with all your other new/supporting documents.

[Critter-3]

Only one 1040 form is sent ... the reg 1040 is used  for an original return and the 1040X is used  for an amended return ... this is how I was taught from people doing returns for 50+ years ... I will rely on their teachings.    Never have any of us ever sent a new 1040 with the 1040X and never have any of these been rejected or not processed.  Think about it ... if the new 1040 was required then the instructions would specifically call for it.  

[caryncusa]

OK Critter-3, since the new 1040 has NEVER been sent with the 1040X, the reg 1040 is used for the original return, and the 1040X is used for the amended return, then I have a question about what happens the next year.  Are the next year’s “overpayments applied” taken from the prior year’s 1040 line 36 of the original return (also line 18 on 1040X)? 

I hope so since that would make a lot of sense.  You have an original return with an overpayment to be applied next year, and you amend it to add some income and associated additional tax.  You pay the additional tax when you submit the 1040X so that your “overpayments applied” will remain unchanged.  Is that right or are the next year’s “overpayments applied” taken from the prior year’s new and revised 1040?

[Critter-3]

Did you review lines 18-23 ... the 1040X doesn't account for what was originally applied it only accounts for the original  refund.  So if you really do have a balance due and you pay it with the amended return then the original applied amount should be left alone but there are no guarantees.  Check your return/account transcripts online later to be sure. 

[caryncusa]

First, I am thrilled to have your response.  Thank you!  This has been on my mind ever since I finished the 1040X.

I did look at lines 18-23, and I will be sure to check my return/account transcripts online later.

For the record, this was taken from my 1040X.  I followed the filing instructions from TurboTax and sent a check to the IRS for $4,996 along with a voucher (Form 1040-V) when I submitted the 1040X.

Refund or Amount You Owe
18 Overpayment, if any, as shown on original return or as previously adjusted by the IRS	10,204.
19 Subtract line 18 from line 17. (If less than zero, see instructions.)	77,796.
20 Amount you owe. If line 11, column C, is more than line 19, enter the difference	4,996.
21 If line 11, column C, is less than line 19, enter the difference. This is the amount overpaid on this return	blank
22 Amount of line 21 you want refunded to you	0
23 Amount of line 21 you want applied to your (enter year): estimated tax	blank

[fanfare]

If you insist on sending a revised 1040 with 1040-X, you'd better write "COPY ONLY -DO NOT PROCESS"

in bold on top of it.

If it is entered as a 1040 then you will have submitted two tax returns.

This causes problems, trust me on that.

The 1040-X instructions say (Page 6):

"When you file Form 1040-X for a tax year, it becomes your new tax return for that year."

[DexterST]

When using Turbo Tax I sent to the amendment section and made a change.  When I printed the 1040 I found that the 1040X change was also in my 1040.  

[SForrestLO]

When doing an amended return, the original 1040 is removed.  The meter should reset to zero (if proper amend steps are done) and may show odd numbers until all of your changes are entered. When you're finished with your changes, the refund meter shows any additional amount owed or refunded to you. This amount is in addition to your original payment or refund shown on your originally filed tax return. 

Amended returns have to be printed and mailed. They can't be e-filed per IRS regulation. It is recommended to wait until the IRS has accepted your initial return and you have received your federal refund before you amend the return. If you've closed out of your amended return, use steps below to print a copy to mail. We highly recommend you save a copy for your own records in case you need it again in the future.

You can click here for steps on how to amend. https://ttlc.intuit.com/community/amending/help/how-to-amend-change-or-correct-a-return-you-already-...

Once you mail an amended return, it can take up to 3 weeks before it shows up in the IRS's system. So give it that amount of time before you start checking for any updates on it. After 3 weeks, you can check the status here https://www.irs.gov/filing/wheres-my-amended-return

Amended returns can take up to 16 weeks to be processed once they receive it. And you can find a list of frequently asked questions, about amended returns, here https://www.irs.gov/filing/amended-return-frequently-asked-questions

[tsukaska1]

Where have you been?  1040X can now be efiled.

[DexterST]

The TurboTax software told me to accompany the 1040X with the changed pages in the 1040. So I did that.

[CarissaM]

If that is what the software suggested, then that is the best to do in following their directions. @DexterST

[fanfare]

new or changed refers to all the sequenced numbered forms that come after 1040.

What's done is done.