1 If Filing Pursuant to Section 301.9100-2

Amended Return Guidelines

Enter 1 to print at the top of Form 1040X "Filed pursuant to section 301.9100-2.? There are a variety of situations where this text is needed, including:

·         If you are amending the taxpayer's original return because the taxpayer is electing to include all or part of the net capital gain from the disposition of property held for investment on Form 4952, Investment Interest Expense Deduction. Refer to the IRS Form 4952 instructions for more information.

·         If you filed your return on time without making an election to waive the NOL carryback period, and you wish to amend the return to make this election. Refer to the IRS Form 1040X and IRS Form 1045 instructions for more information.