A certain couple has filed their 2015 tax return and then they got a corrected 1099. The only thing that got changed was the amount of tax free interest they received. Since they are currently on medicare, they want to file for a correction. The only line that needs to change is line 8b on their 1040.

I am thinking they should file form 1040X but that form does not seem support changing the amount of tax free income they reported. What should they do?

Note: They live in the US


2 Answers 2


There is no line on the 1040X for changing 8b because it isn't taxed directly. It's tax free. The only thing it is used for is determining the taxability of social security benefits. Rework the taxes with the updated 8b number. If any other values (taxable income or AGI, for example) change, then file a 1040X with the updated numbers that changed.

If it is really true that no other numbers in your 1040 change based on the 8b correction, then I would just ignore it. The IRS doesn't care about revisions that don't change any of the numbers requested on the 1040X. These are "inconsequential" errors.

If you are concerned about it, you can send a 1040X with no changes indicated and a letter telling them your corrected 8b number. They should have received the corrected 1099 and already have this information, but it will put your mind at ease.


Yes. Any changes needing to be made to an already filed return would be done with form 1040X. It sounds like line 8b is going to be smaller on their corrected return which should give them lower overall income.

How did they originally file their return? If they used some kind of software, it is usually pretty easy to use the same software to prepare an amendment.

Also, just know that amendments have to be mailed in, they can't be filed electronically.

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