IRS Form 1040-X Instructions Updated
Summary
The IRS has updated the instructions for Form 1040-X, Amended U.S. Individual Income Tax Return. The updates clarify the effective date for burden estimates to October 1, 2025, and adjust the average cost per return to $230.
What changed
The Internal Revenue Service (IRS) has issued an update to the instructions for Form 1040-X, Amended U.S. Individual Income Tax Return. Specifically, the "Estimates of Taxpayer Burden" section on page 13 has been revised. The effective date for these burden estimates is now October 1, 2025, replacing a previous reference to November 2022. Additionally, the average cost per return has been updated from $200 to $230, aligning with the figures presented in the Estimates of Taxpayer Burden Table.
These changes are primarily informational, clarifying existing data rather than introducing new compliance obligations. Taxpayers and tax preparers should note the updated effective date and cost figures when referring to the Form 1040-X instructions. The IRS indicates that the next revision of the instructions will incorporate further updated burden estimates.
What to do next
- Note updated effective date of October 1, 2025, for Form 1040-X burden estimates.
- Acknowledge revised average cost per return of $230 in Form 1040-X instructions.
Source document (simplified)
Updates to Estimates of Taxpayer Burden in the Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return
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Please note the following updates for the Estimates of Taxpayer Burden section on page 13 of the Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return (Rev. December 2025).
The effective date in the first sentence should be October 1, 2025, instead of November 2022. The average cost per return in the third sentence of the second paragraph should be $230 instead of $200; this update corresponds with the average cost, $230, in the Estimates of Taxpayer Burden Table on page 13. The next revision of the instructions will include updated burden estimates for that time.
Page Last Reviewed or Updated: 24-Mar-2026
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