Form 1040-X Original Column Sources
Online · Written guide Content date 12 min read
If you are preparing an amended return and are filling in the Form 1040-X Original column by hand, click the year and form to find out where the Original column amounts are derived in the originally filed return.
If you are amending a return that has already been amended, the original amounts are derived from the previously amended return.
If you are preparing an amended Form 1040 for a return originally filed on Form 1040-NR, use the Form 1040-NR information to fill in the Original column. Likewise, if you are preparing an amended Form 1040-NR for a return originally filed on Form 1040, use Form 1040 information to fill in the Original column.
2024 Form 1040
| Form 1040-X Amended Tax Return menu | Original Form 1040 line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12c |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Line 25d + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | Line 27a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 28 + 29 + 30 + 31 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file (from Payments and Estimates menu) | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2024 Form 1040-NR
| Form 1040-X Amended Tax Return menu | Original Form 1040-NR line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12 |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23d |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Lines 25d + 25e + 25f + 25g + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | n/a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 32 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file (from Payments and Estimates menu) | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13c |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2023 Form 1040
| Form 1040-X Amended Tax Return menu | Original Form 1040 line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12c |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Line 25d + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | Line 27a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 28 + 29 + 30 + 31 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file is pulled from Payments and Estimates section under Amount Paid with Extension | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2023 Form 1040-NR
| Form 1040-X Amended Tax Return menu | Original Form 1040-NR line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12 |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23d |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Lines 25d + 25e + 25f + 25g + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | n/a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 32 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file is pulled from Payments and Estimates section under Amount Paid with Extension | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13c |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2022 Form 1040
| Form 1040-X Amended Tax Return menu | Original Form 1040 line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12c |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Line 25d + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | Line 27a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 28 + 29 + 30 + 31 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file is pulled from Payments and Estimates section under Amount Paid with Extension | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2022 Form 1040-NR
| Form 1040-X Amended Tax Return menu | Original Form 1040-NR line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12 |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23d |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Lines 25d + 25e + 25f + 25g + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | n/a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 32 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file is pulled from Payments and Estimates section under Amount Paid with Extension | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13c |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2021 Form 1040
| Form 1040-X Amended Tax Return menu | Original Form 1040 line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12c |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Line 25d + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | Line 27a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 28 + 29 + 30 + 31 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file is pulled from Payments and Estimates section under Amount Paid with Extension | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2021 Form 1040-NR
| Form 1040-X Amended Tax Return menu | Original Form 1040-NR line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12 |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 17 + 23d |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Lines 25d + 25e + 25f + 25g + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | n/a |
| Other Credits 2439, 4136, 8863, 8885, or 8962 | Lines 32 minus Sch 3 lines 10 and 11 |
| Amount paid with request for extension of time to file is pulled from Payments and Estimates section under Amount Paid with Extension | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13c |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2020 Form 1040
| Form 1040-X Amended Tax Return menu | Original Form 1040 line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12 |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Lines 23 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Line 25d + Sch 3 line 10 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | Line 27 |
| Other Credits 2439, 4136, 8812, 8863, 8885, 8962 | Lines 28 thru 30 + Sch 3 lines 8, 11, and 12f |
| Amount paid with request for extension of time to file | Sch 3 line 9* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2020 Form 1040-NR
| Form 1040-X Amended Tax Return menu | Original Form 1040-NR line number(s) |
| Adjusted Gross Income | Line 11 |
| Itemized or standard deduction | Line 12 |
| Tax | Line 18 |
| Credits | Line 21 |
| Other Taxes | Line 23d |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Lines 25g + 29 + Sch 3 line 10 |
| Estimated tax payments, including amount applied from prior year's return | Line 26 |
| Earned income credit | n/a |
| Other Credits 2439, 4136, 8812, 8863, 8885, 8962 | Line 28 + Sch 3 lines 8, 11, and 12f |
| Amount paid with request for extension of time to file | Sch 3 line 9* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 37* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 34 |
| Qualified Business Income Deduction | Line 13c |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2019 Form 1040
| Form 1040-X Amended Tax Return menu | Original Form 1040 line number(s) |
| Adjusted Gross Income | Line 8b |
| Itemized or standard deduction | Line 9 |
| Tax | Line 12b |
| Credits | Line 13b |
| Other Taxes | Lines 15 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Line 17 + Sch 3 line 11 |
| Estimated tax payments, including amount applied from prior year's return | Sch 3 line 8 |
| Earned income credit | Line 18a |
| Other Credits 2439, 4136, 8812, 8863, 8885, 8962 | Lines 18b + 18c + Sch 3 lines 9, 12, and 13 |
| Amount paid with request for extension of time to file | Sch 3 line 10* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 23* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 20 |
| Qualified Business Income Deduction | Line 10 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.
2019 Form 1040-NR
| Form 1040-X Amended Tax Return menu | Original Form 1040-NR line number(s) |
| Adjusted Gross Income | Line 35 |
| Itemized or standard deduction | Line 37 |
| Tax | Line 45 |
| Credits | Line 52 |
| Other Taxes | Line 54 thru 60 |
| Federal income tax withheld & excess social security & tier 1 RRTA tax withheld | Lines 62a thru 62d + 67 |
| Estimated tax payments, including amount applied from prior year's return | Line 63 |
| Earned income credit | n/a |
| Other Credits 2439, 4136, 8812, 8863, 8885, 8962 | Line 64 + 65 + 68 + 69 |
| Amount paid with request for extension of time to file | Line 66* |
| Amount of tax paid with original return plus additional tax paid after it was filed | Line 75* |
| Overpayment, if any, as shown on original return or as previously adjusted by the IRS | Line 72 |
| Qualified Business Income Deduction | Line 38 |
| Amount of refund you would like applied to next year's estimated taxes | Enter the amount the taxpayer desires, if any. |
* - Amount paid does not include interest, penalty, or payment card convenience charges.