The IRS Form 1040X is for someone who wishes to amend their federal tax return. If you filed your tax return using forms 1040, 1040A, 1040EZ, 1040EZ-T, 1040NR or 1040NR-EZ and you wish to amend them with new information, you will need to use the form 1040X. A separate form 1040X is required for each tax return you wish to amend.
If you didn’t file a tax return or didn’t use the forms 1040, 1040A, 1040EZ, 1040EZ-T, 1040NR or 1040NR-EZ to file, then you cannot use the 1040X to amend your return.
The IRS form 1040X is for filing an amendment to a federal income tax return. When the 1040X is received by the IRS, they will determine if you are eligible for an additional tax refund or if you owe any more taxes to the government.
You will need to send proof of the changes to your return along with your 1040X. For example, if you are claiming deductions for items bought during the tax year you will need to send receipts or other such proof that you made the purchase during that tax year.