Amending personal income tax returns 1040 individual to 1040X

Amending and or correcting a US individual 1040 income tax return (1040X), there are many reasons to do so: correcting filing status of the taxpayers, which if not corrected, would result in incorrect total income reported, tax deductions and tax credits. Taxpayers should timely correct and amend their personal tax returns to assure inaccuracy of penalties being assessed, and of course to avoid a possible audit and its significant impact on you the taxpayer, if located in Los Angeles, CA or other city.

Other reasons to amend your personal / individual 1040 to 1040X include:

  • Correcting wages or other compensation
  • Changing IRA deduction (Form 8606)
  • Itemized deductions vs. standard deduction
  • Number of exemptions
  • Tax liability
  • Tax Credits
  • Other taxes, local, state, etc.
  • Adding crypto accounts
  • Adding foreign bank accounts
  • Payments made and other credits
  • Change amounts adjusted or assessed by the IRS
  • Make a claim for a carry-back due to a loss or unused credit (if Form 1045 – Application for a Tentative Refund has not been filed)
  • Make certain elections after the stated deadline

Correcting filing status from 1040 to 1040X if located in Los Angeles, CA or other city

Amending your 1040 tax return to 1040X when situations occur where one spouse may want to file early, and the other does not. Other instances happen where one spouse could not pay a balance due by the filing date and the other spouse doesn’t want any responsibility for the return until the balance due has been paid in full. Once these dilemmas are resolved, there may be a need to amend a return and change the taxpayer’s filing status.

Changes from a joint return after filing separate:

Using Form 1040X, this status may be amended within 3 years from the due date of the separate returns. A separate return includes a return filed by either the taxpayer, spouse, or both claiming married filing separately, single, or head of household filing status.

Changes from separate returns after filing joint:

Once a joint return has been filed, taxpayers may not choose to file separate returns for that year after the due date of the return.


A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent and may amend within one year from the due date of the return (including extensions).

Taxpayers wanting to amend their tax returns should consult with our Los Angeles, CA based firm at 1-877-78-TAXES [1-877-788-2937] as soon as possible as there are time limits, certain exceptions and statute of limitation rules. We serve US taxpayers worldwide. Contact us HERE.


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