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I have seen different answers on this. Should a full 1040 be included with a 1040X, or just the items that are changing?

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Level 15

Per the IRS, ONLY the changed Forms/Schedules need to be attached.

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Level 12

@abctax55 wrote:

Per the IRS, ONLY the changed Forms/Schedules need to be attached.


But the 1040 DOES change.   🙂

 

I guess the consensus is that the 1040 is NOT required, but I agree with George, I include it anyways.  In some cases it can contain important information that is not on the 1040X, and may help the IRS agent process it.  Plus my software prints automatically prints it, so I may as well do something with it.   🙂

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Level 15

form = FORM 1040.  Yes, I attach page one & two (assuming they've changed....) but I don't attach the 'entire' Form 1040.

tomaTOE vs tomaTAH 😍

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Level 15

1040 is one of those forms that get changed.  We always include it.

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Still an AllStar
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Level 11

@TaxGuyBill "In some cases it can contain important information that is not on the 1040X, and may help the IRS agent process it."

Avoid "Little Man With Green Eyeshade Syndrome."  These are not "agents" who are perusing the package,  in the sense of revenue agents as we know the term.  They are clerks, working in a big paperwork factory, who have quotas to meet and procedures to follow.  Many go to Block to get their own returns done.  Showing them something they already have and must verify anyway, just wastes everyone's time.

If IRS considered other information important, it would require it on a 1040-X.  Keep in mind that IRS has a copy of the original return already, and is required to compare it with the numbers shown on the 1040-X.  If you prepared both the original and the amended return, you know that the numbers will match.  But IRS doesn't know that, so they ignore the original 1040, which may have been edited during processing.    This is what the IRS clerk does:

Math and Master File Verification of Claims and Amended Returns
  1. Master File verification is required on all amended returns prior to:

    • Inputting an adjustment

    • Initiating correspondence

  2. Master File verification requires, but is not limited to, the comparison of the Adjusted Gross Income (AGI-Line 1), Taxable Income (TXI-Line 5), and Total Tax (TC 150 -Line 11) on Form 1040-X, in Column A with IMFOL or TXMOD.

    1. If Line 1, 5 and 11, Column A or any combination of these lines does not match TXMOD and no math error (MTH-ERR) is present, math verification is required.

    2. Be sure to consider all adjustments previously made on the account. Work the duplicate or amended return without requesting the original return, if possible.

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Level 12

@BobKamman wrote:

These are not "agents" who are perusing the package,  in the sense of revenue agents as we know the term. 


Maybe things have changed, but I know it USED to be that semi-trained agents did amending, and there were NOT just data entry clerks.  They probably aren't fully trained agents that do auditing, but they did actually 'look' at things.

 


@BobKamman wrote:

If IRS considered other information important, it would require it on a 1040-X. 


I have seen the IRS mess up the "credits" on a 1040X.  The 1040X just lumps all credits on one line while the actual 1040 separated them on different lines.  Whether or not including the actual 1040 would have changed anything, I don't know, but the 1040 would have had the correct information.

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Level 15

Only attach forms and schedules that are changed.  See #6 of this IRS article.

https://www.irs.gov/newsroom/file-form-1040-x-to-amend-a-tax-return

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Still an AllStar
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Level 15

And yet, I have never received a letter from IRS that I sent them too much...

IRS is offering e-file amended later this year, but I would not count on our software rolling it out right away.

 


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Level 11

@George4Tacks "And yet, I have never received a letter from IRS that I sent them too much..."

They wouldn't waste the time to do that, they just move it to the bottom of the pile every few days.