Amending 2022 1040 - New Form 1040-X Attachment Requirement
I'm amending the 2022 1040, which needs to be paper filed.
The December 2025 Instructions for Form 1040-X include the following new requirement:
New attachment requirement. For paper-filed Forms 1040-X, you must attach, to your completed Form 1040-X, a completed and updated Form 1040 (emphasis added), 1040-SR, or 1040-NR, with your changes. See Assembling Your Return, later.
Previously, the instructions generally required attaching only the changed forms and schedules.
I want to make sure I'm interpreting this correctly:
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Does this mean that we must now attach a complete, updated Form 1040 to a paper-filed Form 1040-X?
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If so, does the taxpayer need to sign and date the attached Form 1040 in addition to signing Form 1040-X, or is the signature on Form 1040-X sufficient?
