Attachments to 1040X

[Penelope]

Prior tax preparer over-reported sales on Sch C (he included a $29,000 1099 Misc twice). When mailing the 1040X to amend the return, the instructions say you must Not attach anything that's not required, but you MUST send all required documents or the form will be returned. Want to be sure I'm not missing something. Can anyone verify that

1.) The original 1040 does NOT need to be attached.

2.) The recalculated 1040 does NOT need to be attached.

3.) Since these schedules, forms, and worksheets changed, they must be attached:

Sch A (because disallowed deductions decreased and itemized deductions increased)

Sch C (because sales decreased)

Sch SE (because self employment tax decreased)

Form 6251 (because AMT decreased)

Worksheet for Sch A, line 28, Itemized Deductions (to show the calculation for the change in the allowed deduction)

Worksheet for 1040, line 39, Deduction for Exemptions (to show the calculation for the change in the allowed exemption).

Thanks for any feedback.

ETA to correct first worksheet info -- The worksheet is for Sch A, not 1040, line 28.

[Uncle Sam]

Attachments to 1040X

You are correct.
Any item that CHANGED should be attached to the 1040X.
It would be helpful if you reconciled the differences for each line on 1040 where there's a change, so IRS can follow and comprehend.

[Jiggers]

1040X Attachments

I also include a schedule that reconciles the items in Column B, Net Change, on the 1040X.

Besides any corrected schedules or forms, I attach pages 1 & 2 of the corrected 1040 with "ATTACHMENT TO FORM 1040X ONLY" handwritten in red ink at the top of each form. This helps the IRS reconcile any changes to what the corrected return should look like.

[Kram BergGold]

Not required

THESE ARE NOT REQUIRED.

Worksheet for Sch A, line 28, Itemized Deductions (to show the calculation for the change in the allowed deduction)

Worksheet for 1040, line 39, Deduction for Exemptions (to show the calculation for the change in the allowed exemption).

[sea-tax]

Well I guess you learn something new everyday.

I have always attached a copy of original return stamped "original" and a copy of new return stamped "ammended" and included the 1040x of course. I have never had a problem with the IRS rejecting or sending back one of my 1040x's . Infact they have all been processed and to date no problems.

So is it that I am doing more work and sending in more paperwork then needed or will this get me into some hotwater with the IRS?

[Bird Legs]

Same Here

I do the same thing. However, I attach only the 1040s, and any schedules that were
affected, ie, Sched. A, C, whichever.
And everything is marked "as originally filed" or "Corrected return-do not Process"

[DTS]

Same as Bird Legs

I do the same as Bird Legs for an amended. I mark the original "As Originally Filed" and the "X" and affected schedules "As Amended".

Also, follow Uncle Sam on identifing each line change.

Dennis

[Penelope]

Thanks for the replies

Apparently, the IRS doesn't want unmarked versions of form 1040, that might just confuse the agent. From the last several replies, if the 1040's are clearly marked (i.e., "Original," or "Corrected--Do not file"), then it's probably ok to attach them.

I am going to follow Uncle Sam's suggestion above to attach an analysis to explain the items in column B, Net Changes. Since the instructions don't specifically ask for the original or corrected 1040's, I won't attach them, though. The schedules and forms that have changes do, of course, need to be attached.

Since my taxpayer's AGI is high enough to cause phase out of itemized deductions and exemptions, I will attach those worksheets. The instructions on page 3 are very clear regarding the Exemptions worksheet, and not so clear (but if you read carefully, it's there) on Itemized Deductions.

Thanks again for this assistance.

[Unregistered]

Since the instructions don't specifically ask for the original or corrected 1040's, I won't attach them, though. The schedules and forms that have changes do, of course, need to be attached.

.

If the form 1040 doesn't change, why the 1040X?