Instructions for Completing Form 1040X To Get an Economic
Stimulus Payment
If you have already filed your 2007 tax return but do not expect to receive an
economic stimulus payment (because, for example, your earned income was
less than $3,000 and you had no tax liability), you still may be eligible to receive
a stimulus payment. To be eligible, you must have received a total of $3,000 or
more in qualifying income. Qualifying income is your earned income plus:
• Social security benefits (including social security disability payments),
• Tier 1 railroad retirement benefits,
• Veterans disability and death benefits, and
• Nontaxable combat pay.
To receive a payment, you must amend your 2007 return on Form 1040X,
Amended U.S. Individual Income Tax Return, to report any of the qualifying
income listed above that was not reported on your original return.
Complete only the lines (or sections) shown on the sample Form 1040X below.
Specific instructions for filling out your Form 1040X follow.
Top of form. Across the top of the form write “Stimulus Payment.”
Identifying information. Fill in your name, address, phone number, and social
security number in the spaces provided. Also fill in your spouse’s name and
social security number if you are married filing a joint return.
Complete line A if it applies to you. If you check the “Yes” box or fail to check
either box, we will change your address in our system to that shown on this Form
1040X. Any refund or correspondence will be sent to the new address. If you
check the “No” box, we will retain the address currently in our system and any
refund or correspondence will be sent to that address.
Part II, Explanation of Changes. Enter the type of qualifying income (see
above) you are reporting and the total amount. See the sample Form 1040X.
Signature. Form 1040X is not considered a valid return unless you sign it. If
you are filing a joint return, your spouse must also sign. Also, be sure to enter
the date.
Additional changes on Form 1040X. You can include additional changes to your
originally filed return on the “Stimulus Payment” Form 1040X. However, the only
information that will be used to figure your stimulus payment amount is the information
on your original return and the qualifying income you reported on this Form 1040X.
Reduced economic stimulus payment. If your original return qualified you for any
stimulus payment, filing a Form 1040X will not qualify you for an increased payment or
an additional payment. For example, you received a stimulus payment of $100 based on
your original 2007 return. You cannot amend that return to include additional qualifying
income and increase the amount of your stimulus payment. However, you may be able
to claim a credit on your 2008 return for the difference between the reduced stimulus
payment you received and the maximum stimulus payment to which you are entitled.
When to file. File Form 1040X after April 14, 2008. Once submitted, allow 8–12 weeks
processing time before making any inquiries regarding your economic stimulus payment.
Where to file. Mail your Form 1040X to the address shown below that applies to
you.
IF you live in… THEN use this address…
Alabama, Delaware, Florida, Georgia,
North Carolina, Rhode Island, South
Carolina, Virginia
Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901
District of Columbia, Maine, Maryland,
Massachusetts, New Hampshire, New
York, Vermont
Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501-0422
Arkansas, Connecticut, Illinois, Indiana,
Michigan, Missouri, New Jersey, Ohio,
Pennsylvania, West Virginia
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999
Alaska, Arizona, California, Colorado,
Hawaii, Idaho, Iowa, Kansas, Minnesota,
Montana, Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon, South
Dakota, Utah, Washington, Wisconsin,
Wyoming
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0422
Kentucky, Louisiana, Mississippi,
Tennessee, Texas, APO, FPO
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301
A foreign country, or any other location not
previously listed
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
EXAM
PLE ONLY
DO NOT FILE
5
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
TLS, have you
transmitted all R
text files for this
cycle update?
Date
Action
Revised proofs
requested
Date Signature
O.K. to print
INSTRUCTIONS TO PRINTERS
FORM 1040X, PAGE 1 of 2
MARGINS: TOP 13 mm (
1
⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 279 mm (11")
PERFORATE: NONE
Department of the Treasury—Internal Revenue Service
OMB No. 1545-0074
Amended U.S. Individual Income Tax Return
Form
(Rev. November 2007)
See separate instructions.
This return is for calendar year
, or fiscal year ended
,.
Your social security numberLast nameYour first name and initial
Last nameIf a joint return, spouse’s first name and initial Spouse’s social security number
Apt. no.
Home address (no. and street) or P.O. box if mail is not delivered to your home
Phone number
()
Please print or type
City, town or post office, state, and ZIP code. If you have a foreign address, see page 3 of the instructions.
A
B
Filing status. Be sure to complete this line. Note. You cannot change from joint to separate returns after the due date.
Qualifying widow(er)Head of householdMarried filing separatelyMarried filing jointlySingleOn original return
Qualifying widow(er)Head of household*Married filing separatelyMarried filing jointlySingleOn this return
B. Net change—
amount of increase
or (decrease)—
explain in Part II
A. Original amount or
as previously adjusted
(see page 3)
Income and Deductions (see instructions)
C. Correct
amount
1
1
Adjusted gross income (see page 3)
2
2
Itemized deductions or standard deduction (see page 4)
3
3
Subtract line 2 from line 1
4
Exemptions. If changing, fill in Parts I and II on the back
(see page 4)
4
Taxable income. Subtract line 4 from line 3
5
6
6
Tax (see page 5). Method used in col. C
7
7
Credits (see page 5)
8
8
Subtract line 7 from line 6. Enter the result but not less than zero
9
Other taxes (see page 5)
9
Tax Liability
Total tax. Add lines 8 and 9
10
10
11
11
Federal income tax withheld and excess social security and
tier 1 RRTA tax withheld. If changing, see page 5
12
12 Estimated tax payments, including amount applied from prior
year’s return
13
13 Earned income credit (EIC)
15
Credits: Federal telephone excise tax or from Forms 2439,
4136, 8885, or 8801 (if refundable)
15
16
Amount paid with request for extension of time to file (see page 5)
16
Payments
17
Amount of tax paid with original return plus additional tax paid after it was filed
17
18
18
Total payments. Add lines 11 through 17 in column C
Refund or Amount You Owe
19
19
Overpayment, if any, as shown on original return or as previously adjusted by the IRS
20
20
Subtract line 19 from line 18 (see page 6)
21
21
Amount you owe. If line 10, column C, is more than line 20, enter the difference and see page 6
22
22
Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, including accompanying schedules
and statements, and to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than
taxpayer) is based on all information of which the preparer has any knowledge.
Sign
Here
Your signature Date
Spouse’s signature. If a joint return, both must sign.
Date
Preparer’s SSN or PTINDate
Preparer’s
signature
Check if
self-employed
Paid
Preparer’s
Use Only
Firm’s name (or
yours if self-employed),
address, and ZIP code
EIN
Phone no. ( )
Cat. No. 11360L
Joint return?
See page 2.
Keep a copy for
your records.
Form 1040X (Rev. 11-2007)
Use Part II on the back to explain any changes
23
23
Amount of line 22 you want refunded to you
24
Amount of line 22 you want applied to your estimated tax
24
If the address shown above is different from that shown on your last return filed with the IRS, would you like us to change it
in our records?
If line 10, column C, is less than line 20, enter the difference
* If the qualifying person is a child but not your dependent, see page 3 of the instructions.
14
Additional child tax credit from Form 8812
14
1040X
For Paperwork Reduction Act Notice, see page 7 of instructions.
NoYes
John E.
Susan R.
1040 Main Street
Hometown, TX 77099
Michaels
Michaels
011 00 2222
011 00 1111
222 111-7777
✔
Write the words “Stimulus
Payment” across the top
“Stimulus Payment”
EXAM
PLE ONLY
DO NOT FILE
$3,400
3,300
3,200
3,100
3
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1040X, PAGE 2 of 2
MARGINS: TOP 13 mm (
1
⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 279 mm (11")
PERFORATE: NONE
Page 2Form 1040X (Rev. 11-2007)
Exemptions. See Form 1040 or 1040A instructions.
A. Original
number of
exemptions
reported or as
previously
adjusted
Complete this part only if you are:
C. Correct
number of
exemptions
B. Net change
25
25
Yourself and spouse
Caution. If someone can claim you as a dependent, you cannot claim an
exemption for yourself.
26
26
Your dependent children who lived with you
Your dependent children who did not live with you due to divorce or
separation
27
27
28
28
Other dependents
29
Total number of exemptions. Add lines 25 through 28
29
30
31
No. of children
on 33 who:
33 Dependents (children and other) not claimed on original (or adjusted) return:
(b) Dependent’s social
security number
(c) Dependent’s
relationship to you
(a)
● did not live
with you due to
divorce or
separation (see
page 6)
Dependents
on 33 not
entered above
Explanation of Changes
Enter the line number from the front of the form for each item you are changing and give the reason for each
change. Attach only the supporting forms and schedules for the items changed. If you do not attach the required
information, your Form 1040X may be returned. Be sure to include your name and social security number on any
attachments.
If the change relates to a net operating loss carryback or a general business credit carryback, attach the schedule or form
that shows the year in which the loss or credit occurred. See page 2 of the instructions. Also, check here
Presidential Election Campaign Fund. Checking below will not increase your tax or reduce your refund.
If you did not previously want $3 to go to the fund but now want to, check here
If a joint return and your spouse did not previously want $3 to go to the fund but now wants to, check here
Part III
Part I
Part II
Multiply the number of exemptions claimed on line 29 by the amount listed
below for the tax year you are amending. Enter the result here.
Tax
year
Exemption
amount
But see the instructions for
line 4 on page 4 if the
amount on line 1 is over:
Printed on recycled paper
Last nameFirst name
● lived with
you
2007
2006
2005
2004
$117,300
112,875
109,475
107,025
(d) if qualifying
child for child tax
credit (see page 6)
Form 1040X (Rev. 11-2007)
● Increasing or decreasing the number of exemptions claimed on line 6d
of the return you are amending, or
● Increasing or decreasing the exemption amount for housing individuals
displaced by Hurricane Katrina.
31
If you are claiming an exemption amount for housing individuals displaced by
Hurricane Katrina, enter the amount from Form 8914, line 2 for 2005 or line 6
for 2006 (see instructions for line 4). Otherwise enter -0-
32
Add lines 30 and 31. Enter the result here and on line 4
32
30
Veterans disability benefit $15,500
