IRS Form: Revised Instructions for Form 1040X Released (IRC §6011)

Revised instructions for Form 1040X released February 22). In general, Form 1040X is used where a taxpayer needs to make an adjustment to already filed Forms 1040, 1040NR, 1040NR-EZ, or pre-2018 1040A, 1040-EZ. The instructions note several changes for 2018 from the 2017 tax act, Pub. L. No. 115-97, including change in tax rates, changes to standard deduction amounts, and the elimination of the personal exemption [IRS Form 1040X Instructions (Rev. Jan. 2019)]

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