Other Tax Questions
Questions and comments on other topics covered in Fairmark.com, such as UTMA accounts, and any tax questions that don't fit our other categories.
Attach 1040 to 1040X?
Posted by: wanttoknow, June 6, 2017 11:27PM
I am amending my 2014 1040, to make changes to itemized deductions and whether a mutual fund distribution is a qualified dividend, and there should be a refund.

The 1040X instructions say "Attach any schedule or form relating to the change." (p. 7). Should I send in the old forms, or new forms reflecting the changes?

Also, the forms involved are Schedule A, Form 6251, and Form 1040. However, I'm thinking that I should not include Form 1040 because the instructions also say the following:

"Form 1040X will be your new tax return, changing your original return to include new information." (p. 1).

"Don't file more than one original return for the same year, even if you haven't received your refund . . . . Filing more than one original return for the same year, or sending in more than one copy of the same return . . . could delay your refund." (p. 2)

Should I not send in the 1040 even though it's being changed?

Re: Attach 1040 to 1040X?
Posted by: Cwolf, June 6, 2017 11:30PM
Do not attach your form 1040.
Attach all the other forms you changed.

Re: Attach 1040 to 1040X?
Posted by: wanttoknow, June 6, 2017 11:58PM
Thanks, Cwolf. Do you mean the "new" forms with the changes?

Re: Attach 1040 to 1040X?
Posted by: tomd37, June 7, 2017 12:23AM
In the past fourteen years in doing volunteer tax returns in the Tax-Aide program it has been my understanding that the 1040-X takes the place of the 1040 when submitted. I have always just attached any Schedules that might have changed or been added as a result of 1040-X.

This year a volunteer who ran a CPA firm and has done literally "hundreds" of amendments over the past 35 years said he always includes a new 1040 marked "as amended" at the top along with his 1040-X.

And to top it all off, just today I accompanied a taxpayer to our local Taxpayer Assistance Office to discuss an issue with the taxpayer's return and the IRS agent asked for a 1040 "as amended" to accompany the 1040-X.

Can anyone speak with authority on this matter?

Tom D.

Re: Attach 1040 to 1040X?
Posted by: wanttoknow, June 7, 2017 12:40AM
Thanks, Tom D.

If I should include a 1040 "as amended", that brings up a couple more questions.

The "Payments" section (lines 64-74) provides no place to enter the amount I paid with the original return plus the additional amount I paid with an earlier amendment. Perhaps I should just leave this section blank, since the information will be on the 1040X?

Also, perhaps I should not sign the "new" 1040, since I will have signed the 1040X and signing the "new" 1040 will make it look like an original return?

Re: Attach 1040 to 1040X?
Posted by: DeeDee, June 7, 2017 06:14AM
There should not be a new 1040 as the 1040x replaces it. If you are making changes to itemized deductions and capital gains distribution you will complete a 2014 Sch A and perhaps a 2014 Sch D if your cg distributions on the original return were listed on a Sch D. Also you will need to complete a 2014 Form 6251 showing the correct amounts. Attach those schedules and forms to the 1040X and mail it in.

Re: Attach 1040 to 1040X?
Posted by: motax, June 7, 2017 01:34PM
As Deedee stated, do not file any 1040 with the 1040X, even if it does state "as amended". In processing, if the 1040X gets separated from the 1040, it can be processed as an "original" even if it does note as amended. This can lead to duplicate filing indicators and even trigger ID theft indicators which can cause all kinds of problems.
Also, I don't believe an IRS "agent" would ask for an amended 1040. Maybe a clerk, or tax examiner, but not an agent. During an exam or audit of a complicated return, the IRS may ask for an amended 1040, but it should not be submitted as part of any correction to a previously filed return.

Re: Attach 1040 to 1040X?
Posted by: wanttoknow, June 7, 2017 06:29PM
Thank you, all!

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