When I file an amended tax return, do I send only the 1040 X or do I send the full 1040 along with the 1040 X.

[VolvoGirl]

There should be a new regular 1040 that should go with it.  And anything else that was changed.  What did you amend for?

[jszczepanik]

I received 1099-R's after my original filing that increased income and I offset that with bad debt write offs. So I should send the 1040X with the new 1040 attached?

[bluedeb · Accepted solution]

You don't need to send in the 1040 form.  You only send in the 1040X amended return and any forms or schedules that changed due to the amendment. I have sent in a couple of amended returns and never have sent in the 1040 return.  The IRS already has a copy of that.

Assembling Your Return

Assemble any schedules and forms behind Form 1040X in 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. Do not attach a copy of your original return, correspondence, or other items unless required to do so.

Attach to the front of Form 1040X:

A copy of any Form W-2, Form W-2c, or Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, that support changes made on this return;

A copy of any Form W-2G, Certain Gambling Winnings, or 1099-R that support changes made on this return, but only if tax was withheld; and

A copy of any Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding; Form SSA-1042S, Social Security Benefit Statement (Nonresident Aliens); Form

RRB-1042S, Payments by the Railroad Retirement Board (Nonresident Aliens); or Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests, that support changes made on this return.

Attach to the back of Form 1040X any Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, that supports changes made on this return.

If you owe tax, enclose (do not attach) your check or money order in the envelope with your amended return. See the instructions for line 20, earlier.

[VolvoGirl]

But the IRS doesn't have the new 1040.  That is what changed.  I would think most amended returns do change the 1040.  I just amended several years and it printed out the 1040X and the new 1040.

[bluedeb]

The new 1040 just shows what your return would have looked like if you filed that way in the beginning, it is for your records.  The 1040X shows what you want changed from your original 1040 return, the 1040X is what the IRS looks at and processes.

[bluedeb]

Also, on the assemble your return for a 1040X it does not state to include the 1040 return.

[Carl]

You send the 1040 and 1040X. The 1040 is the complete corrected tax return. The 1040X shows details of what was changed between the originally filed 1040, and the one you are mailing in now. make sure you physically sign and date both forms too. If a joint return, the spouse must also sign both forms.

[Opus 17]

Not only the new 1040 but also any other forms or schedules.  That is your actual tax return.  The 1040X is just a summary of what changed.

[TomD8]

When you finish your amended return and get to the Print page, one of the choices should be to print "All Official Forms Required for Filing."  Just make that selection.

[VolvoGirl]

See my screen shot below

[VolvoGirl]

TomD8.....re: all Official forms required for filing.  This is what I got.  It also says the Electronic Postmark Report.  Do they need that too?

[TomD8]

VG - I'm not even sure why that appears in TT on an amended return, since an amended return can't be e-filed anyway.  In any case, I believe that's for the taxpayer's records only.  If you were doing the amended return by hand, there'd be no such item.  Plus it's not an "official form."

[Rosangelina]

Hi @Opus 17  I’m amending my 1040 to add FTC Form 1116, as I paid CGT in Germany.  So, in addition to the new 1040 and other schedules and forms to attach to the 1040x, do I also attach my calculations (in Excel file) and a page of my German tax return showing the Euro amount paid in Germany?  Or do I just mail in the US schedules and forms, and wait to send the others if/when they IRS asks me to send them?  And the schedules and forms that DID NOT CHANGE, do I mail them with the 1040X as well?

Do I also include form 1116  AMT, or only F-1116?  Many thanks…

[Ana131]

Did you ever find an answer to your question about amending and adding Form 1116? I am in the same situation.  Wondering if I just send 1040X, and form 1116 and schedule 3. Or if I need to send a copy of my Spanish tax return showing amount paid. Or wait until IRS requests. What was your experience after all?

Many thanks!