Yes, you will first want to pay the original amount and then you will receive a refund of any amount that is owed to you. Since the amended return is based upon the amount of the original tax return before amending, the first return will need to be processed before mailing the amended tax return.
Please note, it can take up to 16 weeks for the IRS to process the original tax return and all amended tax returns must be filed by mail.
When you mail Form 1040-X you should include the following forms:
- The new (amended) Form 1040
- Any forms or schedules that were added or changed as a result of preparing the amendment
The mailing address for your state and situation can be found at https://www.irs.gov/pub/irs-pdf/i1040x.pdf. Look under Where to File on page 14.