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The extended 10-year period for filing Form 1040-X to claim a foreign tax credit or to change from claiming a deduction to claiming a credit applies, If you are filing Form 1040-X to carry back your unused foreign tax credit, follow the procedures under, If you have a casualty loss attributable to a federally declared disaster, you may be able to elect to deduct the loss in the tax year immediately before the tax year the loss was sustained. Include on line 6 the amount you reported on Schedule 2 (Form 1040), line 3, for the year you are amending. Taxpayers who have income above these limits may still be able to claim the credit, but the credit amount will be reduced. If you filed electronically last year, you, and your spouse if filing jointly, may use your prior year PIN to verify your identity instead of your prior year AGI. For paper-filed Form 1040-X, use the July 2021 revision of Form 1040-X to amend 2019 and later tax returns, until a later revision is issued. 2021 Form 1040 instructions For more information on ITINs, including application, expiration, and renewal, see Form W-7 and its instructions. HS]O0}_qd_TILXv]@O.K{=p> X1R)MD*u 7p\y D2a\&bh1hq{.uNj`)9T@*pU&T!Bz $2ToWIGtfN.[4y7n1MDP0j=g*E^ X2SYJsOJ=I!J]D]KRihmOS-f&nR#wa{:f$f? If you're filing jointly, your electronic return must also include your spouse's PIN, last name, date of birth, IP PIN, if applicable, and AGI, if applicable, in order to be considered validly signed. What is the Income Limit for the Child Tax Credit? Individual Income Tax Return, About Form 1040-NR, U.S. Nonresident Alien Income Tax Return, About Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, About Form 1045, Application for Tentative Refund, About Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, Electronic Federal Tax Payment System (EFTPS), Notice 2023-21 makes more taxpayers eligible for a credit or refund if they timely file Form 1040-X to amend 2019 and 2020 income tax returns, Taxpayers now have more options to correct, amend returns electronicall, Treasury Inspector General for Tax Administration, About Form 1040-X, Amended U.S. Enter the amount you reported on the line for the earned income credit on Form 1040 or 1040-SR for the year you are amending in column A.