Discussion:1040X - what to attach

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Discussion Forum Index --> Tax Questions --> 1040X - what to attach


LenaW (talk|edits) said:

29 June 2007

Do I include a corrected copy of the 1040 with the 1040X?

Blrgcpa (talk|edits) said:

29 June 2007
No.

LenaW (talk|edits) said:

29 June 2007
Thank you. I didn't think so, but My software prints a copy of the updated 1040 and a copy of the 1040X with the government copy.

Chautauqua (talk|edits) said:

29 June 2007
Yes, for the pages that are different from the original filing.

Waynecpa (talk|edits) said:

29 June 2007
I've even had the IRS kick back an amended return because it was missing a page - the amendment resulted in a 5329 form being eliminated from the return. The IRS wanted the blank page before processing.

TxSrv (talk|edits) said:

29 June 2007
Did the 1040X explanation say Form 5329 was no longer required per amendment? W/o that information, IRS might ask for one, if the original had one (they may have only computer info, not the orig 1040) and it affected tax. However, they should not intentionally ask for a blank page.

Kevinh5 (talk|edits) said:

30 June 2007
I agree with Chautaauqua and not BlrgCPA.

You have to show the IRS exactly what changed. For example, additional interest income on Sch B could have resulted in more Social Security being taxed. Or additional deductions on Sch C reduced both net profit, SE tax, the adjustment for half the SE tax, and the allowable SEP deduction, as well as the income tax and AMT owed.

If more than 1 thing changes, I include a new 1040.

Sandysea (talk|edits) said:

2 July 2007
I also have a question on this one. Client has not filed in several years except for some God knows reason she filed 2002 (supposedly). I got transcripts from IRS for the years she has not filed, both an account transcript as well as wage/income transcripts. They do not show anything on a transcript for 2002. When I look at her 2002 return she did by hand, it is incorrect on several parts but I don't know whether to file now a 2002 1040 or a 1040X if IRS has no transcript on file for it. She supposedly got a refund but she was due a larger refund due to some CF's of Capital losses.

Secondly, client also has had a partnership interest in 02, 03, 04, and 05 when it was completely disposed of. The transcript does not show this income however and she has not provided me with the K-1's from the partnership....what do you do with this????

Thanks so much guys!

Kevinh5 (talk|edits) said:

2 July 2007
I'd file 2002 now (correctly) if it doesn't look like the IRS ever received her return.

For the missing K-1s, I would estimate them, even if my estimate was "0".

Sandysea (talk|edits) said:

2 July 2007
Thanks Kevin. I thought also to file the 2002 1040 but if she really did receive a refund, then I guess IRS will tell me at some point...

Thanks also about the missing K-1's. I know in 2000 and 2001 she had large interest payments and capital gains and dividends. Then in 2005 it was completely disposed of and she received about 60K from the rental activity, but I have nothing to base these missing years on. I will try to figure out something to place on the returns but I am sure it will not be correct....:)

ADBCPA (talk|edits) said:

13 February 2010
attach all pages which were changed, and attach all corresponding pages from original filing

Taxea (talk|edits) said:

13 February 2010
Call the hotline...they can tell you whether it was filed and whether she got a refund. You could even verify the figures on the one she claims she prepared and filed.

Mikec61 (talk|edits) said:

15 January 2011
Proper Procedure

New client has not filed since 2004. IRS looking for returns from 04-present. IRS filed using info they had for 2006 which shows a deficit. (Needs to be changed because he should have filed joint and itemized.) Wife in 2005,2006 and 2007 files a separate retun and receives a refund. ( Married filing separate) My dilemma is this. Should I amend her filings for the years that she filed by adding his income to her original return? In 2006, since the IRS filed how should that be handled? Will showing her as primary SS# cause administrative problems? And finally for the years that neither filed and have not as yet be changed by the IRS should I just do the return as it shoud have been filed with his SS# primary?

Kevinh5 (talk|edits) said:

15 January 2011
You need to run it both ways and make sure that the wife (who has already filed) understands that she would be jointly liable for any new tax debt.

NewYorkEA (talk|edits) said:

January 16, 2011
I've never sent anything other than the 1040X and the additional schedules/forms that changed, were added, or were eliminated.

Taxalmancer (talk|edits) said:

16 January 2011
I've included any schedule or form that was affected by the amended return along with copies of the originally filed 1040 and schedule or form so affected.

Death&Taxes (talk|edits) said:

16 January 2011
I attach the schedules that change, but more important a detailed explanation, which would include changes in taxable Social Security and the like. The explanation is the basis for appeal if the claim is rejected, and by appeal, this could mean eventual bringing of suit in district court. Therefore the explanation should give code related reasons if needed, and the detail. It should walk the examiner of the 1040X through the process.

Harry Boscoe (talk|edits) said:

16 January 2011
The most important amended return I ever prepared [it was my own] had sixteen pages of explanation attached to it, mostly citing case law and other scholarly discussions of the merits of the change - one number - that I was making on the amended return. I got my money back without any hassle.

I did *not* attach a copy of the original return; the Service already knows all those numbers. I mean they'd *better* already know all those numbers!

Is there football today?

Fsteincpa (talk|edits) said:

16 January 2011
Go Jets

Hate the Cheatriots.

I usually include a new complete copy of the changed 1040 and associated schedules. Usually my changes aren't because of murky laws so all of mine just had a quick little reason why blurb. Never had one disputed.

Harry Boscoe (talk|edits) said:

16 January 2011
"Usually changes aren't because of murky laws..." I will infer from the context that this refers to amended returns *you* prepare. You *certainly* wouldn't be talking about *my* amended returns, cuz if the law wasn't murky before, I'll do my darnedest to make it murky...

Actually, I might suggest that in the identification and allocation or apportionment of tax basis in a demutualization event, there aren't any laws, murky or not, that obtain.

Is there football today?

Rudy102 (talk|edits) said:

16 January 2011
I have always attached a copy of any forms or schedules that have changed - and I make sure to head up each page of the form or schedule with the highlighted notation "CORRECTED COPY - DO NOT PROCESS". If you don't do this, you risk the chance that some IRS processing genius will separate the forms and schedules and they somehow will be re-filed as originals, causing all kinds of additional headaches.

Umk395 (talk|edits) said:

16 January 2011
I always included a "AS ORIGINALLY FILED attachment (usually the originally filed 1040 with applicable attachments) along with "AS AMENDED" documents. That way, the IRS agent will have everything he needs when reviewing the 1040X. Minimizes follow up questions and expedites the filing. I bought two stampers with "AS AMENDED" and "AS ORIGINALLY FILED". Can never have enough stampers with the IRS addresses, "Please sign and Return to me ASAP", "Sign in the highlighted area", etc.

Fsteincpa (talk|edits) said:

17 January 2011
Happy Harry. You inferred right. Was talking about MY amended returns.

Ddoshan (talk|edits) said:

17 January 2011
I can't recall how it came about but we were explicitly told in very clear terms by or thru the IRS not to include a copy of the original return with an amended return. As I recall they did not like it or want it.

Include a good explanation of any changes along with any schedules that changed.

Death&Taxes (talk|edits) said:

17 January 2011
Maybe you are thinking of the instructions on how to respond to CP2000 notices. Seems to me they do not want amended returns, though I know some here believe in doing so and have had success.

I think everyone has their own method and as long as it works, so be it. When it doesn't work, then come here and read.

Irsfixer (talk|edits) said:

17 January 2011
I always include pictures of the taxpayers children and/or pets.

OCNumberz (talk|edits) said:

19 May 2011
I always include pictures of the taxpayers children and/or pets.

That warranted a SMILEY FACE! : )


Some good information here...second time I've read similar to the comment about the 2 stamps that UMK mentions. IRS 1040X instructions warn this:


You must attach all appropriate forms and schedules to Form 1040X or it will be returned.


But, a definition of 'appropriate' would be helpful.


Kevin, the YELLOW SEARCH BOX worked great for this one!  ; )

CathysTaxes (talk|edits) said:

19 May 2011
IMO, the appropriate attachments would be any new or revised schedules and forms and a copy of page 1 and 2 of the 1040.

Wiles (talk|edits) said:

20 May 2011
The Service just sent my client back a Form 1045 package asking my client to sign the 2010 Form 1040 and the 2008 Form 1040 that were submitted as supplementary schedules to the Form 1045. My client signed the Form 1045. I didn't think supplementary schedules also had to be signed.

Nightsnorkeler (talk|edits) said:

20 May 2011
Did you write "ATTACHMENT TO 1045 ONLY - DO NOT PROCESS" on the top of the forms as the instructions state? I've never seen a return get kicked back because COPIES of supporting documentation already filed were not signed.

OCNumberz (talk|edits) said:

20 May 2011
NightS, Taxaway made this comment in another discussion:
One thing, similar to concurrent 'what to attach' discussion, if you do attach the corrected 1040, mark it as 'supporting statement' or 'as amended' in as large letters/stamp as possible.
However, with the short-lived? new format of 1040X, I did that, and the IRS clerk send it back, wanting new signatures on the supporting 1040 printout! So I'll go back to be sending only schedules that have changed.

CathysTaxes (talk|edits) said:

20 May 2011
I've never had a problem with my amended returns. My software always prints the 1040X, plus the entire 1040 package. I send this and so far, no issues.


Chris33 (talk|edits) said:

23 May 2013
I just prepared an amended return. The only change was that the tax payer wanted to add two small foreign accounts to the one already disclosed on form 8938. The original return is 25+ pages. Do we simply mail in the 1040X with and explanation and the new 8938 forms? Not a single number changed.

Trillium (talk|edits) said:

23 May 2013
Chris33, see Discussion:Form_8938_Other_Foreign_Assets, the part about Amending_to_include_an_inadvertently_excluded_8938, and in particular the link Guya provided, which confirms what you have proposed.

Ckenefick (talk|edits) said:

24 May 2013
I always attach "as filed" and "revised" copies of any form that has changed (in fact, the form instructions might call for this). I'd attach (1) 1040X w/ explanation of changes (2) original form 8938 with each page labeled "As Filed" in both the top and bottom margins and (3) revised form 8938 with each page labeled "Revised" in both the top and bottom margins.

Frankly (talk|edits) said:

24 May 2013
IRS instructions for form 1040X say, under "Assembling Your Return" on page 11, "Do not attach correspondence or other items unless required to do so, including a copy of your original return."

Ckenefick (talk|edits) said:

24 May 2013
Right...and per 1040X instructions, page 6:

"attach any schedule or form relating to the change"

Although this is referring to changed amounts, I'd recommend attching the original 8938, although it probably doesn't matter much.

Chris33 (talk|edits) said:

24 May 2013
Thanks for all of your posts. I appreciate the help.

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