Knowledge Base

11162: 1040-X - Line 6 Tax Amount and Method Literals

1040 Individual Generally

How is the tax on line 6 of form 1040-X calculated? What do the literals printed on the line mean?

The tax that shows on line 6 of form 1040-X is figured by calculating the tax on the taxable income shown on line 5, plus any additional taxes. The tax on line 6 of form 1040-X is not always the same as what is shown on the corrected 1040, line 12a.

Per the 1040-X Instructions

"Figure the tax on your taxable income shown on line 5, column C. Generally, you will use the method(s) you used to figure the tax on your original return. However, you may need to change to a different method if, for example, you amend your return to include or change the amount of certain types of income, such as capital gains or qualified dividends.

See the instructions for the income tax return you are amending to find the appropriate method(s), tax table, and worksheet, if necessary. Indicate the method(s) you used to figure the tax entered on line 6, as shown in the chart below."

If the amount on line 6 of the 1040-X does not match the amount shown on the corrected 1040, line 12a, check for the following forms showing additional tax or repayments:

  • Form 4972
  • Form 8814
  • Education Credit Recapture
  • Form 6251
  • Form 8962

The sum of the tax on the above forms carries to the 1040-X, line 6.  

The tax on line 12a (line 11a in Drake18, or line 44 in Drake17 and prior) of the corrected 1040 can be figured by one of several methods. Most commonly, tax is figured by the tax tables, however, other methods may be used. See "Tax Different than Tax Table" in Related Links below for more information. The tax calculation method used must be recorded on the 1040-X. Page 9 of the 1040-X instructions explains the literals that stand for the method used to figure the tax on the amount shown on line 5:

Method used to figure the corrected tax using Recorded literal for line 6
Tax Table Table
Tax Computation Worksheet TCW
Schedule D Tax Worksheet Sch D
Schedule J (Form 1040) Sch J
Qualified Dividends and Capital Gain Tax Worksheet QDCGTW
Foreign Earned Income Tax Worksheet FEITW
Form 8615, Tax for Certain Children Who Have Unearned Income F8615

Tax years 2013 and older may show TRS on line 6 of the 1040-X. TRS stands for "Tax Rate Schedules," which was one of the methods used to figure the tax for line 6 prior to the 2014 tax year.

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