Form 1040-X - Amending Resident vs. Nonresident Alien Returns

If you mistakenly filed a Form 1040 and you need to file 1040-NR or 1040-NR-EZ, or vice versa, you will need to amend your return.

Per the IRS Instructions for Form 1040-X Amended U.S. Individual Income Tax Return, page 5:

Resident and nonresident aliens. Use Form 1040-X to amend Form 1040NR or Form 1040NR-EZ. Also, use Form 1040-X if you should have filed Form 1040 (or, for years before 2018, Form 1040, 1040A, or 1040EZ) instead of Form 1040NR or 1040NR-EZ, or vice versa. 

To amend Form 1040NR or 1040NR-EZ, or to file the correct return, do the following:

  • Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040-X. 
  • Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040-X.
  • Enter in Part III the reason why you are filing Form 1040-X 
  • Complete a new or corrected return (Form 1040, 1040-SR for amended 2019 and later returns, Form 1040NR, etc.). 
  • Across the top of the new or corrected return, write “Amended.”
  • Attach the new or corrected return to the back of Form 1040-X.
For more information, see Pub. 519, U.S. Tax Guide for Aliens.

Per IRS Publication 519 U.S. Tax Guide for Aliens, page 35:

Amended Returns and Claims for Refund

If you find changes in your income, deductions, or credits after you mail your return, file Form 1040-X, Amended U.S. Individual Income Tax Return. Also use Form 1040-X if you should have filed Form 1040 or 1040-SR instead of Form 1040-NR or 1040-NR-EZ, or vice versa. If you amend Form 1040-NR or Form 1040-NR-EZ or file the correct return, print “Amended” across the top, and attach the corrected return (Form 1040, 1040-SR, Form 1040-NR, or 1040-NR-EZ) to Form 1040-X. Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. A return filed before the final due date is considered to have been filed on the due date.