If you have an IRS adjustment previously, you enter the adjusted amount in Column A. This will account for the changes to the original return. Column B is the amount that you are adjusting now and the correction will show up in Column C. Further explanation below.
Columns A Through C
Column A. Enter the amounts from your original return. However, if you previously amended that return or it was changed by the IRS, enter the adjusted amounts.
Column B. Enter the net increase or decrease for each line that you are changing. Explain each change in Part III. If you need more space, attach a statement. Attach any schedule or form relating to the change. For example, attach Schedule A (Form 1040) if you are amending a 2020 Form 1040 to itemize deductions. If you are amending your return because you received another Form W-2, attach a copy of the new Form W-2. Don’t attach items unless required to do so.
Column C. To figure the amounts to enter in this column: • Add the increase in column B to the amount in column A, or • Subtract the decrease in column B from the amount in column A. For any item you don’t change, enter the amount from column A in column C.
Note. Show any negative numbers (losses or decreases) in columns A, B, or C in parentheses.
Instructions for Form 1040X IRS
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