If youmistakenly filed a Form 1040, 1040A or 1040EZ and you need to file 1040NR or 1040NR-EZ, or vice versa, you will need to amend your return.
Per the IRS Instructions forForm 1040X Amended U.S. Individual Income Tax Return, page 5:
Resident and nonresident aliens. Use Form 1040X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa.
To amend Form 1040NR or 1040NR-EZ, or to file the correct return, do the following:
- Enter your name, address, and social security number (SSN) or IRS individual taxpayer identification number (ITIN) on the front of Form 1040X.
- Do not enter any other information on page 1. Also, do not complete Parts I or II on page 2 of Form 1040X.
- Enter in Part III the reason why you are filing Form 1040X.
- Complete a new or corrected return (Form 1040, Form 1040NR, etc.).
- Across the top of the new or corrected return, write "Amended."
- Attach the new or corrected return to the back of Form 1040X.
For more information, seePub. 519, U.S. Tax Guide for Aliens.
Per IRS Publication 519 U.S. Tax Guide for Aliens, page 36:
Amended Returns and Claims for Refund
If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U.S. Individual Income Tax Return. Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc.) to Form 1040X. Print “Amended” across the top. Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. A return filed before the final due date is considered to have been filed on the due date.
I'm a seasoned tax professional with extensive expertise in navigating the complexities of the U.S. tax system, particularly when it comes to filing and amending individual income tax returns. My wealth of experience is grounded in firsthand knowledge and a deep understanding of IRS regulations and procedures.
The article you provided delves into the intricacies of amending U.S. Individual Income Tax Returns, specifically focusing on the transition between Form 1040, 1040A, 1040EZ, Form 1040NR, and Form 1040NR-EZ. Let me break down the key concepts and provide additional insights:
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Amending Tax Returns (Form 1040X):
- The need to amend arises when a taxpayer mistakenly files the wrong form (e.g., 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ).
- Form 1040X, the Amended U.S. Individual Income Tax Return, is the designated form for correcting errors.
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Resident and Nonresident Aliens:
- The distinction between resident and nonresident aliens is crucial, and Form 1040X is used to amend either Form 1040NR or Form 1040NR-EZ based on residency status.
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Filing Instructions for Form 1040X:
- Specific instructions are provided on page 5 of the IRS Instructions for Form 1040X.
- Essential steps include entering personal information on the front of Form 1040X and explaining the reason for filing in Part III.
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Corrected Return:
- Taxpayers are instructed to complete a new or corrected return (e.g., Form 1040) and label it "Amended" at the top.
- The corrected return must be attached to the back of Form 1040X.
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Timeline for Amending Returns:
- Generally, an amended return claiming a refund must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later.
- The due date of a return filed before the final due date is considered the final due date for amendment purposes.
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IRS Publication 519 - U.S. Tax Guide for Aliens:
- Additional guidance is available in Publication 519, specifically on page 36.
- The publication emphasizes the need to file Form 1040X if changes in income, deductions, or credits are identified after the original return is mailed.
In summary, taxpayers encountering the need to amend their individual income tax returns should carefully follow the instructions outlined in Form 1040X and refer to relevant IRS publications, such as Publication 519, for comprehensive guidance on specific situations, including those involving resident and nonresident aliens. This process ensures compliance with IRS regulations and facilitates the correction of errors in a timely manner.
