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After you file
If you are amending from a Form 1040 to a Form 1040NR, just prepare the Form 1040NR correctly, you don't need to put anything on the Form 1040X in Part I or Part II. I recommended adding to the Part III explanation, e.g., "In addition to amending for the correct Form 1040NR instead of the original Form 1040, the Form 1040NR included herein also corrects an error in the W-2 amount reported on original Form 1040".
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‎July 9, 2020
9:11 AM