From the IRS
Assembling Your Return
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.
If none of the situations listed above apply to you, mail your amended return to the Internal Revenue Service Center shown next that applies to you.
IF you live in:
Alabama, Arizona, Arkansas, Colorado, Florida, Georgia, Louisiana, Mississippi, Nevada, New Mexico, Oklahoma, or Texas
Alaska, California, Hawaii, Idaho, Michigan, Montana, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin
A foreign country, U.S. possession or territory*; or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563; or are a dual-status alien
THEN mail Form 1040-X and attachments to:
Department of the Treasury Internal Revenue Service Austin, TX 73301-0052
Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052
Department of the Treasury Internal Revenue Service Austin, TX 73301-0215
Attach to the front of Form 1040-X:
• A copy of any Form W-2, Form W-2c, or Form 2439, Notice to
Shareholder of Undistributed Long-Term Capital Gains, that supports changes made on this return;
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
Private delivery services. Taxpayers can use certain private delivery services (PDS) designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.
The PDS can tell you how to get written proof of the mailing date.
For the IRS mailing address to use if you’re using PDS, go to IRS.gov/PDSStreetAddresses.
• A copy of any Form W-2G, Certain Gambling Winnings, or Form 1099-R that supports 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 supports changes made on this return.
Attach to the back of Form 1040-X any Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, that supports changes made on this return.
