Some students have already filed their federal and state income tax returns, only to find that additional income reports
for calendar year 2010 have arrived in the mail, either in the form of a W-2 or 1042-S. In such situations, an amended
return needs to be filed. Here's how to do it:
To amend a federal return 1040NR-EZ or 1040NR, obtain form 1040X and instructions either from the IRS website: http://www.irs.ustreas.gov/app/picklist/list/formsInstructions.html or by visiting OIP and obtaining another 1040NR-EZ or 1040NR.
Enter your name, address and social security number on form 1040X. Attach the new 1040NR EZ or 1040NR behind the 1040X. Across the top of the new 1040NR EZ or 1040NR, write the word "Amended" and complete the form correctly in its entirety. Also, complete line B and part II of form 1040X (Part II is on the reverse side of the form). Include in part II of form 1040X an explanation of the changes or corrections being made. Be sure to sign the bottom of the 1040X. Attach the Part B federal copy of any new W-2 or 1042-S you are reporting. Both the 1040X and amended 1040NR EZ should be sent to the same Austin, Texas address where you mailed your original 1040NR EZ or 1040NR, which is: Internal Revenue Service Center, Austin, TX 73301-0215.
If you also filed a state of California income tax return, you will need to amend that form as well, but the procedure is different than it is for the federal forms. To amend your California state income tax return, obtain form 540X and instructions from the Franchise Tax Board website: http://www.ftb.ca.gov/ Complete the 540X in the same way you filled out the original Form 540, but this time make all necessary changes or corrections on the new form. Also complete Part II and sign at the bottom of the page. Attach the Part 2 copy of any new W-2 or 1042-S you are reporting. The 540X and all attachments should be sent to either one of the addresses indicated on the bottom of page 2 (depending on whether you are due a refund or if you owe money to the state of California.
Remember to make all necessary adjustments to total income and taxes when completing the amended forms.
To amend a federal return 1040NR-EZ or 1040NR, obtain form 1040X and instructions either from the IRS website: http://www.irs.ustreas.gov/app/picklist/list/formsInstructions.html or by visiting OIP and obtaining another 1040NR-EZ or 1040NR.
Enter your name, address and social security number on form 1040X. Attach the new 1040NR EZ or 1040NR behind the 1040X. Across the top of the new 1040NR EZ or 1040NR, write the word "Amended" and complete the form correctly in its entirety. Also, complete line B and part II of form 1040X (Part II is on the reverse side of the form). Include in part II of form 1040X an explanation of the changes or corrections being made. Be sure to sign the bottom of the 1040X. Attach the Part B federal copy of any new W-2 or 1042-S you are reporting. Both the 1040X and amended 1040NR EZ should be sent to the same Austin, Texas address where you mailed your original 1040NR EZ or 1040NR, which is: Internal Revenue Service Center, Austin, TX 73301-0215.
If you also filed a state of California income tax return, you will need to amend that form as well, but the procedure is different than it is for the federal forms. To amend your California state income tax return, obtain form 540X and instructions from the Franchise Tax Board website: http://www.ftb.ca.gov/ Complete the 540X in the same way you filled out the original Form 540, but this time make all necessary changes or corrections on the new form. Also complete Part II and sign at the bottom of the page. Attach the Part 2 copy of any new W-2 or 1042-S you are reporting. The 540X and all attachments should be sent to either one of the addresses indicated on the bottom of page 2 (depending on whether you are due a refund or if you owe money to the state of California.
Remember to make all necessary adjustments to total income and taxes when completing the amended forms.
