Documents to submit with abatement/amended tax return

Copy of Form 1040 - U.S. Individual Income Tax Return

Copy of Form 1040X - Amended U.S. Individual Income Tax Return

If changing from married filing separate to joint, attach schedules supporting the increased or decreased line items, such as W-2s

If changing from married filing separate to joint, both spouses must sign the abatement claim. Also, include whether one or both spouses have previously filed a tax return

If legally separated, a copy of a divorce decree, final judgment from the probate court of legal separation, or support order