양식 1040-X, ‘수정된 미국 개인 소득세 신고서’에 관하여

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class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 메뉴 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">메인 네비게이션 바</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/ko" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/filing" aria-controls="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-label="세금 신고 menu has additional options. Use the spacebar to open the 세금 신고 sub menu or enter to navigate to the 세금 신고 page." role="application" id="accessible-megamenu-nav-item-0">세금 신고</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-segeum-singo-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ko/filing" class="mobile-only-text" id="accessible-megamenu-segeum-singo-submenu-0" data-drupal-link-system-path="node/19656">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-1">정보</span> </li> <li><a href="/ko/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-segeum-singo-submenu-2" data-drupal-link-system-path="node/19456">개인</a> </li> <li><a href="/ko/individuals/international-taxpayers" id="accessible-megamenu-segeum-singo-submenu-3" data-drupal-link-system-path="node/19696">국제 납세자</a> </li> <li><a href="/ko/businesses" id="accessible-megamenu-segeum-singo-submenu-4" data-drupal-link-system-path="node/18976">사업체 및 자영업자</a> </li> <li><a href="/ko/charities-and-nonprofits" id="accessible-megamenu-segeum-singo-submenu-5" data-drupal-link-system-path="node/58461">자선 및 비영리 단체</a> </li> <li><a href="/ko/government-entities/federal-state-local-governments" id="accessible-megamenu-segeum-singo-submenu-6" data-drupal-link-system-path="node/19446">연방, 주 및 시 정부</a> </li> <li><a href="/ko/government-entities/indian-tribal-governments" id="accessible-megamenu-segeum-singo-submenu-7" data-drupal-link-system-path="node/19601">인디언 부족 정부</a> </li> <li><a href="/ko/tax-exempt-bonds" id="accessible-megamenu-segeum-singo-submenu-8" data-drupal-link-system-path="node/19671">면세 채권</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-9">개인을 위한 서류 제출</span> </li> <li><a href="/ko/filing/individuals/how-to-file" id="accessible-megamenu-segeum-singo-submenu-10" data-drupal-link-system-path="node/22856">제출 방법</a> </li> <li><a href="/ko/filing/individuals/when-to-file" id="accessible-megamenu-segeum-singo-submenu-11" data-drupal-link-system-path="node/22726">제출 기간</a> </li> <li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-segeum-singo-submenu-12" data-drupal-link-system-path="node/2442">제출 장소</a> </li> <li><a href="/ko/filing/individuals/update-my-information" id="accessible-megamenu-segeum-singo-submenu-13" data-drupal-link-system-path="node/22861">귀하의 정보 업데이트</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-segeum-singo-submenu-14">인기 검색</span> </li> <li><a href="/ko/individuals/get-transcript" id="accessible-megamenu-segeum-singo-submenu-15" data-drupal-link-system-path="node/136676">세무 기록 사본 얻기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-segeum-singo-submenu-16" data-drupal-link-system-path="node/17153">고용주 식별 번호 (EIN)</a> </li> <li><a href="/ko/filing/wheres-my-amended-return" id="accessible-megamenu-segeum-singo-submenu-17" data-drupal-link-system-path="node/17175">수정된 신고서 현황 확인</a> </li> <li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-segeum-singo-submenu-18" data-drupal-link-system-path="node/16696">신분 보호 핀 (IP PIN) 얻기</a> </li> <li><a href="/ko/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-segeum-singo-submenu-19" data-drupal-link-system-path="node/54546">세금 보고 무료로 하기 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/payments" aria-controls="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-label="납부 menu has additional options. Use the spacebar to open the 납부 sub menu or enter to navigate to the 납부 page." role="application" id="accessible-megamenu-nav-item-1">납부</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nabbu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ko/payments" class="mobile-only-text" id="accessible-megamenu-nabbu-submenu-0" data-drupal-link-system-path="node/19551">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-1">납부 방법</span> </li> <li><a href="/ko/payments/direct-pay-with-bank-account" id="accessible-megamenu-nabbu-submenu-2" data-drupal-link-system-path="node/10224">은행 계좌(자동 이체)</a> </li> <li><a href="/ko/payments/online-payment-agreement-application" id="accessible-megamenu-nabbu-submenu-3" data-drupal-link-system-path="node/16716">납부 계획 (분할 납부 합의)</a> </li> <li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-nabbu-submenu-4" data-drupal-link-system-path="node/15488">전자식 연방 세금 납부 시스템 (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nabbu-submenu-5">인기 검색</span> </li> <li><a href="/ko/payments/online-account-for-individuals" id="accessible-megamenu-nabbu-submenu-6" data-drupal-link-system-path="node/11608">귀하의 온라인 계정</a> </li> <li><a href="/ko/individuals/tax-withholding-estimator" id="accessible-megamenu-nabbu-submenu-7" data-drupal-link-system-path="node/107181">IRS 세금 원천징수 추정기</a> </li> <li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-nabbu-submenu-8" data-drupal-link-system-path="node/17135">추정세</a> </li> <li><a href="/ko/payments/penalties" id="accessible-megamenu-nabbu-submenu-9" data-drupal-link-system-path="node/91826">과태료</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/refunds" aria-controls="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-label="환급 menu has additional options. Use the spacebar to open the 환급 sub menu or enter to navigate to the 환급 page." role="application" id="accessible-megamenu-nav-item-2">환급</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-hwangeub-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ko/refunds" class="mobile-only-text" id="accessible-megamenu-hwangeub-submenu-0" data-drupal-link-system-path="node/130131">개요</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ko/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-hwangeub-submenu-1" data-drupal-link-system-path="node/19556">내 환급액이 어디 있습니까?</a> </li> <li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-hwangeub-submenu-2" data-drupal-link-system-path="node/10971">자동 이체</a> </li> <li><a href="/ko/taxtopics/tc203" id="accessible-megamenu-hwangeub-submenu-3" data-drupal-link-system-path="node/67936">감소된 환급액</a> </li> <li><a href="/ko/filing/file-an-amended-return" id="accessible-megamenu-hwangeub-submenu-4" data-drupal-link-system-path="node/128551">수정된 신고서</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ko/credits-and-deductions" aria-controls="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-label="세액 공제 menu has additional options. Use the spacebar to open the 세액 공제 sub menu or enter to navigate to the 세액 공제 page." role="application" id="accessible-megamenu-nav-item-3">세액 공제</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-seaeg-gongje-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ko/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-seaeg-gongje-submenu-0" data-drupal-link-system-path="node/80206">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-1">정보</span> </li> <li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족" id="accessible-megamenu-seaeg-gongje-submenu-2" data-drupal-link-system-path="node/5">개인</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 귀하 및 귀하의 가족 </span> </li> <li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보" id="accessible-megamenu-seaeg-gongje-submenu-3" data-drupal-link-system-path="node/19941">사업체 및 자영업자</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 표준 마일리지 및 기타 정보 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-seaeg-gongje-submenu-4">인기 검색</span> </li> <li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-seaeg-gongje-submenu-5" data-drupal-link-system-path="node/18966">근로 소득 세액 공제 (EITC)</a> </li> <li><a href="/ko/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-seaeg-gongje-submenu-6" data-drupal-link-system-path="node/771">자녀 세액공제</a> </li> <li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-seaeg-gongje-submenu-7" data-drupal-link-system-path="node/126641">청정 차량 및 에너지 세액공제</a> </li> <li><a href="/ko/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-seaeg-gongje-submenu-8" data-drupal-link-system-path="node/5229">표준 공제</a> </li> <li><a href="/ko/retirement-plans" id="accessible-megamenu-seaeg-gongje-submenu-9" data-drupal-link-system-path="node/19741">퇴직 계획</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/ko/forms-instructions" aria-controls="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-label="양식 및 작성 지침 menu has additional options. Use the spacebar to open the 양식 및 작성 지침 sub menu or enter to navigate to the 양식 및 작성 지침 page." role="application" id="accessible-megamenu-nav-item-4">양식 및 작성 지침</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ko/forms-instructions" class="mobile-only-text" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-0" data-drupal-link-system-path="node/6">개요</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-1">양식 및 작성 지침</span> </li> <li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-2" data-drupal-link-system-path="node/16022">양식 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 세금 신고서 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-3">양식 1040 지침</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 양식 1040 작성 안내 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-4" data-drupal-link-system-path="node/15825">양식 W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 납세자 식별 번호(TIN) 및 증명 신청서 </span> </li> <li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-5" data-drupal-link-system-path="node/10554">양식 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 세금 신고서 사본 신청서 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-6" data-drupal-link-system-path="node/15498">양식 W-4 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 종업원의 원천 징수 허용액 증명 </span> </li> <li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-7" data-drupal-link-system-path="node/53446">양식 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 고용주의 분기별 연방세 보고서 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-8" data-drupal-link-system-path="node/5737">양식 W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보수를 지급하는 무역 또는 사업에 종사하는 고용주 </span> </li> <li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-9" data-drupal-link-system-path="node/15532">양식 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 분할 납부 합의 신청 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-10">세금 전문가 인기 검색</span> </li> <li class="active"><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-11" data-drupal-link-system-path="node/19996" class="is-active" aria-current="page">양식 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 보고서 수정/정정 </span> </li> <li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-12" data-drupal-link-system-path="node/15839">양식 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 위임장 신청 </span> </li> <li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-13" data-drupal-link-system-path="node/15536">양식 W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 개인 납세자 식별 번호(ITIN) 신청 </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정" id="accessible-megamenu-yangsig-mich-jagseong-jichim-submenu-14">회보 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> IRS 관련 업무 종사자에 대한 규정 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/ko/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="검색" aria-label="검색" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 어떤 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 어떤 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="검색" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="검색"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 검색</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-ko"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" data-drupal-link-system-path="node/11">세무 전문가</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">세금 신고</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/filing" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/how-to-file-your-taxes-step-by-step">개인</a></li><li><a href="/ko/individuals/international-taxpayers">국제 납세자</a></li><li><a href="/ko/businesses">사업체 및 자영업자</a></li><li><a href="/ko/charities-and-nonprofits">자선 및 비영리 단체</a></li><li><a href="/ko/government-entities/federal-state-local-governments">연방, 주 및 시 정부</a></li><li><a href="/ko/government-entities/indian-tribal-governments">인디언 부족 정부</a></li><li><a href="/ko/tax-exempt-bonds">면세 채권</a></li><li><span class="mega-menu-column-header">개인을 위한 서류 제출</span></li><li><a href="/ko/filing/individuals/how-to-file">제출 방법</a></li><li><a href="/ko/filing/individuals/when-to-file">제출 기간</a></li><li><a href="/ko/filing/where-to-file-tax-returns-addresses-listed-by-return-type">제출 장소</a></li><li><a href="/ko/filing/individuals/update-my-information">귀하의 정보 업데이트</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/individuals/get-transcript">세무 기록 사본 얻기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/get-an-employer-identification-number">고용주 식별 번호 (EIN)</a></li><li><a href="/ko/filing/wheres-my-amended-return">수정된 신고서 현황 확인</a></li><li><a href="/ko/identity-theft-fraud-scams/get-an-identity-protection-pin">신분 보호 핀 (IP PIN) 얻기</a></li><li><a href="/ko/filing/irs-free-file-do-your-taxes-for-free">세금 보고 무료로 하기 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">납부</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/payments" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">납부 방법</span></li><li><a href="/ko/payments/direct-pay-with-bank-account">은행 계좌(자동 이체)</a></li><li><a href="/ko/payments/online-payment-agreement-application">납부 계획 (분할 납부 합의)</a></li><li><a href="/ko/payments/eftps-the-electronic-federal-tax-payment-system">전자식 연방 세금 납부 시스템 (EFTPS)</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/payments/online-account-for-individuals">귀하의 온라인 계정</a></li><li><a href="/ko/individuals/tax-withholding-estimator">IRS 세금 원천징수 추정기</a></li><li><a href="/ko/businesses/small-businesses-self-employed/estimated-taxes">추정세</a></li><li><a href="/ko/payments/penalties">과태료</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">환급</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/refunds" class="mobile-only-text">개요</a></li><li><a href="/ko/wheres-my-refund" class="mega-menu-column-header">내 환급액이 어디 있습니까?</a></li><li><a href="/ko/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">자동 이체</a></li><li><a href="/ko/taxtopics/tc203">감소된 환급액</a></li><li><a href="/ko/filing/file-an-amended-return">수정된 신고서</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">세액 공제</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/credits-and-deductions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">정보</span></li><li><a href="/ko/credits-and-deductions-for-individuals" title="귀하 및 귀하의 가족">개인</a></li><li><a href="/ko/credits-deductions/businesses" title="표준 마일리지 및 기타 정보">사업체 및 자영업자</a></li><li><span class="mega-menu-column-header">인기 검색</span></li><li><a href="/ko/credits-deductions/individuals/earned-income-tax-credit-eitc">근로 소득 세액 공제 (EITC)</a></li><li><a href="/ko/credits-deductions/individuals/child-tax-credit">자녀 세액공제</a></li><li><a href="/ko/credits-deductions/clean-vehicle-and-energy-credits">청정 차량 및 에너지 세액공제</a></li><li><a href="/ko/help/ita/how-much-is-my-standard-deduction">표준 공제</a></li><li><a href="/ko/retirement-plans">퇴직 계획</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">양식 및 작성 지침</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/ko/forms-instructions" class="mobile-only-text">개요</a></li><li><span class="mega-menu-column-header">양식 및 작성 지침</span></li><li><a href="/ko/forms-pubs/about-form-1040" title="개인 세금 신고서">양식 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="양식 1040 작성 안내">양식 1040 지침</a></li><li><a href="/ko/forms-pubs/about-form-w-9" title="납세자 식별 번호(TIN) 및 증명 신청서">양식 W-9</a></li><li><a href="/ko/forms-pubs/about-form-4506-t" title="세금 신고서 사본 신청서">양식 4506-T</a></li><li><a href="/ko/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="종업원의 원천 징수 허용액 증명">양식 W-4 </a></li><li><a href="/ko/forms-pubs/about-form-941" title="고용주의 분기별 연방세 보고서">양식 941</a></li><li><a href="/ko/forms-pubs/about-form-w-2" title="보수를 지급하는 무역 또는 사업에 종사하는 고용주">양식 W-2</a></li><li><a href="/ko/forms-pubs/about-form-9465" title="분할 납부 합의 신청">양식 9465</a></li><li><span class="mega-menu-column-header">세금 전문가 인기 검색</span></li><li><a href="/ko/forms-pubs/about-form-1040x" title="보고서 수정/정정">양식 1040-X</a></li><li><a href="/ko/forms-pubs/about-form-2848" title="위임장 신청">양식 2848</a></li><li><a href="/ko/forms-pubs/about-form-w-7" title="개인 납세자 식별 번호(ITIN) 신청">양식 W-7</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="IRS 관련 업무 종사자에 대한 규정">회보 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">메인 네비게이션 바</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/ko/filing" class="top-level-nav-item">세금 신고</a> </li> <li> <a href="/ko/payments" class="top-level-nav-item">납부</a> </li> <li> <a href="/ko/refunds" class="top-level-nav-item">환급</a> </li> <li> <a href="/ko/credits-and-deductions" class="top-level-nav-item">세액 공제</a> </li> <li> <a href="/ko/forms-instructions" class="top-level-nav-item">양식 및 작성 지침</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/ko/help/let-us-help-you" title="도움말" data-drupal-link-system-path="node/16916">도움말</a> </li> <li> <a href="/ko/newsroom" title="뉴스" data-drupal-link-system-path="node/19646">뉴스</a> </li> <li> <a href="/ko/charities-and-nonprofits" data-drupal-link-system-path="node/58461">자선 단체 및 비영리 단체</a> </li> <li class="last"> <a href="/ko/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=ko xml:lang=ko ><a href="/ko" lang=ko xml:lang=ko >홈페이지</a></li><li lang=ko xml:lang=ko ><a href="/ko/forms-instructions" lang=ko xml:lang=ko >양식과 지침 (영어)</a></li><li class="active"> 양식 1040-X, ‘수정된 미국 개인 소득세 신고서’에 관하여 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">양식 1040-X, ‘수정된 미국 개인 소득세 신고서’에 관하여</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/19996" class="en"><a href="/forms-pubs/about-form-1040x" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/19996">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19996" class="es"><a href="/es/forms-pubs/about-form-1040x" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/19996">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19996" class="zh-hans"><a href="/zh-hans/forms-pubs/about-form-1040x" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19996">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19996" class="zh-hant"><a href="/zh-hant/forms-pubs/about-form-1040x" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19996">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19996" class="ko is-active" aria-current="page"><a href="/ko/forms-pubs/about-form-1040x" class="language-link is-active" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/19996" aria-current="page">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/19996" class="ru"><a href="/ru/forms-pubs/about-form-1040x" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/19996">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19996" class="vi"><a href="/vi/forms-pubs/about-form-1040x" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/19996">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19996" class="ht"><a href="/ht/forms-pubs/about-form-1040x" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/19996">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In 양식과 지침 (영어)</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-instructions" title="현 연도(영어)" id="term-18551" rel="child" lang="ko" xml:lang="ko" hreflang="ko">현 연도(영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/prior-year" title="전년도 (영어)" id="term-18566" rel="child" lang="ko" xml:lang="ko" hreflang="ko">전년도 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/accessible-irs-tax-products" title="시청각장애인 접근가능 자료(영어)" id="term-18546" rel="child" lang="ko" xml:lang="ko" hreflang="ko">시청각장애인 접근가능 자료(영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/ebook" title="전자 책 (영어)" id="term-18556" rel="child" lang="ko" xml:lang="ko" hreflang="ko">전자 책 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/browser-friendly" title="브라우저 친화적 (영어)" id="term-22221" rel="child" lang="ko" xml:lang="ko" hreflang="ko">브라우저 친화적 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/mobile-friendly-forms" title="모바일 친화적 양식 (영어)" id="term-29421" rel="child" lang="ko" xml:lang="ko" hreflang="ko">모바일 친화적 양식 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/changes-to-current-forms-publications" title="양식 배포 후 수정사항 (영어)" id="term-18561" rel="child" lang="ko" xml:lang="ko" hreflang="ko">양식 배포 후 수정사항 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/order-products" title="양식 및 간행물 주문" id="term-22206" rel="child" lang="ko" xml:lang="ko" hreflang="ko">양식 및 간행물 주문</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/more-information" title="양식 및 작성 지침 관련 도움 (영어)" id="term-22226" rel="child" lang="ko" xml:lang="ko" hreflang="ko">양식 및 작성 지침 관련 도움 (영어)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ko/forms-pubs/comment-on-tax-forms-and-publications" title="세무 양식 및 간행물에 대한 의견 (영어)" id="term-28036" rel="child" lang="ko" xml:lang="ko" hreflang="ko">세무 양식 및 간행물에 대한 의견 (영어)</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/ko/forms-pubs/about-form-1040x" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>이제 세금 신고 소프트웨어를 사용하여 양식 1040-X를 전자 제출, 올해 및 최근 2년의 납세기간에 대한 양식 1040, 1040-SR, 또는 1040-NR을 수정할 수 있습니다.</p> <p>양식 1040-X의 서면 제출도 여전히 가능합니다.</p> <p>양식 1040-X를 제출하여:</p> <ul> <li>양식 1040, 1040-SR, 또는 1040-NR(또는 이전에 제출한 1040-A양식 1040-EZ)을 수정하십시오.</li> <li>지정된 마감기한 이후에 특정 선택사항을 결정하십시오.</li> <li>IRS가 이전에 조정한 금액을 변경하십시오.</li> <li>손실 발생 또는 미사용 세액공제를 사유로 소급적용을 신청하십시오.</li> </ul> <hr> <h2>현재 개정</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fef3b769-7fd4-48c2-ae3a-5788af32d505" href="https://www.irs.gov/pub/irs-pdf/f1040x.pdf" title="0224 Form 1040-X (PDF)">양식 1040-<span dir="ltr" lang="en">X</span>(영어) <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="802410d4-e1e3-42ef-9374-1696907b546f" href="/instructions/i1040x" title="Instructions for Form 1040-X (09/2024) ">양식 1040-<span dir="ltr" lang="en">X</span> 설명서</a> <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a383c895-a3eb-41af-a664-36692da69392" href="https://www.irs.gov/pub/irs-pdf/i1040x.pdf" title="0924 Inst 1040-X (PDF)">(인쇄 버전)(영어) <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> <hr> <h2>최근 진전 사항</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="24fa3618-ff5b-4468-b41b-8d2f0ab44cfd" href="/ko/forms-pubs/change-in-line-19-of-the-2021-and-2023-instructions-for-form-1040-x" title="2021년과 2023년 양식 1040-X의 설명서 라인 19의 변경">2021년 및 2023년 양식 1040-X 의 설명서 라인 19 변경</a> -- 2023년 6월 5일</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f3a3f959-1c1f-4a42-8274-bfcdc0eba0ba" href="/forms-pubs/notice-2023-21-makes-more-taxpayers-eligible-for-a-credit-or-refund-if-they-timely-file-form-1040-x-to-amend-2019-and-2020-income-tax-returns" title="Notice 2023-21 makes more taxpayers eligible for a credit or refund if they timely file Form 1040-X to amend 2019 and 2020 income tax returns">공지 2023-21은 2019 및 2020 소득세 신고서를 수정하기 위해 재때에 양식 1040-<span dir="ltr" lang="en">X</span>를 제출할 경우, 더 많은 납세자들을 세액공제 또는 환급에 적격하게 합니다(영어)</a> -- 2023년 3월 17일</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c5af765e-b93d-4f04-ad47-b2f5b6401d13" href="/ko/newsroom/irs-taxpayers-now-have-more-options-to-correct-amend-returns-electronically" title="IRS: 이제 납세자가 전자적으로 신고서를 정정, 수정할 수 있는 방법이 더 많아졌습니다">이제 납세자가 전자식으로 신고서를 정정, 수정할 수 있는 방법이 더 많아졌습니다</a> -- 2022년6월 23일</p> </div> <hr> <h2>도움이 될 만한 기타 항목들</h2> <div style="margin-left: 20px;"> <p><a href="https://www.irs.gov/prior-year-forms-and-instructions?find=1040-X&items_per_page=200&order=prior_year_products_picklist_revision_date&sort=desc">양식 1040-<span dir="ltr" lang="en">X</span>의 모든 개정판(영어)</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5223ab2-85be-4ca6-ab67-f09b20302a6f" href="/ko/filing/amended-return-frequently-asked-questions" title="양식 1040-X, 수정된 미국 개인 소득 세금 신고서, 자주 묻는 질문들">1040-<span dir="ltr" lang="en">X </span>자주 묻는 질문들</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f153d1e1-c821-4415-8452-007a7a7afee7" href="/ko/newsroom/tax-relief-in-disaster-situations" title="재난 상황에 대한 세금 완화">재난 상황에 대한 세금 완화</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ea7cd774-e326-4589-a380-f99b80d77e5e" href="/ko/forms-pubs/about-publication-17" title="간행물 17(KO), ‘귀하의 연방 소득세 (개인)’에 관하여">간행물 17, ‘귀하의 연방 소득세’에 관하여</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0ea63cf3-e2b4-4d32-9a22-93193da13523" href="/individuals/military/combat-injured-veterans-tax-fairness-act-claim-information-available" title="Combat-Injured Veterans Tax Fairness Act claim information available">교전 중 부상당한 재향군인 공정과세법에 따른 청구 관련 정보(영어)</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4182dbb6-493e-481a-a9f1-e66960228d4e" href="/forms-instructions-and-publications" title="Forms, instructions and publications">기타 현 제품(영어)</a></p> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">관련 양식</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/forms-pubs/about-form-843'>양식 843, ‘환급 청구 및 감면 요청’에 관하여(영어)</a> </div> <div class="field-block-content-list__item"> <a href="/ko/forms-pubs/about-form-1040" rel="bookmark"> <span>양식 1040, 미국 개인 소득세 신고서에 관하여</span> </a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/forms-pubs/about-form-1040-nr'>양식 1040-NR, ‘미국 비거주자 소득세 신고서’에 관하여(영어)</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/forms-pubs/about-form-1045'>양식 1045, 임시 환급 신청서에 관하여(영어)</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/forms-pubs/about-form-1310'>양식 1310, 사망한 납세자의 환급을 청구하는 사람의 진술서에 관하여(영어)</a> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 28-Mar-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/ko/forms-pubs/about-form-1040x" data-a2a-title="양식 1040-X, ‘수정된 미국 개인 소득세 신고서’에 관하여"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" 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양식 1040-X, ‘수정된 미국 개인 소득세 신고서’에 관하여 | Internal Revenue Service