Glossary · US Tax
Form 1040-X
Form 1040-X is used to correct a US federal return already filed — to fix errors, add missed income or reliefs, or claim a refund. Amended returns are also the mechanism for correcting back years under the Streamlined Filing Procedures.
Amended US Individual Income Tax Return
In more detail
Form 1040-X amends a previously filed Form 1040, showing original figures, corrected figures, and the reason for each change. Common cross-border uses include adding a missed Foreign Tax Credit or FEIE claim, correcting reported foreign income, or reflecting a treaty position. The window to amend for a refund is broadly three years from the original filing or two years from paying the tax, whichever is later. The Streamlined Filing Compliance Procedures use amended or late returns to bring several back years into compliance.
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