Use Form 1040X to correct Forms 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. If you used TeleFile to file your original return (for years 2004 and earlier) and these instructions do not give you all the information you need to complete Form 1040X, you can call 1-800-829-1040 for help.
You can also use Form 1040X to:
Make certain elections after the prescribed deadline (see Regulations sections 301.9100-1 through -3 for details); or
Change amounts previously adjusted by the IRS. Do not include any interest or penalties on Form 1040X; they will be adjusted accordingly.
File Form 1040X only after you have filed your original return. Generally, for a credit or refund, Form 1040X must be filed within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. A return filed early is considered filed on the due date.