An amended return
must be filed by mail -- the IRS isn't set up to receive amended returns via
electronic filing.
If you're due a
refund on your amended return, the IRS will mail you a check. A refund on an amended return can’t be
deposited directly to your bank account.
If you owe an amount
on your amended return, please see "Line 20—Amount You Owe" on page
16 of the IRS' Instructions
for Form 1040X for the payment options available.