1040, 1040-X and 1040-V amount don't match

[Hanz Luo]

I amended my tax and got a 1040-V. However, the numbers don't quite match.

Original 1040: owe $10,582

1040-X: owe $10,715

1040-V: owe $122

Shouldn't the 1040-V have the number 10,715 - 10,582 = $133 ? Why is there a $11 difference?

[fanfare]

the amount you owe on Form 1040-X line 20 is what counts.

[Hanz Luo]

1040-X line 20 is $122

I figured out that:

original: 10526 (owe) + 56 (penalty) = 10582

amended: 10648 (owe) + 67 (penalty) = 10715

1040-V's $122 is the amount difference without penalty. However, how do I pay the $11 penalty difference ?

[fanfare]

looking at the instructions,  you don't.

Subtract any penalty from the amount you owe reported on original 1040.

Don't try to include, but ignore, any new or changed penalty.

IRS will calculate your new penalty on their own and will bill you.