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After you file
IRS generally expects all balance due amounts and refund amounts from the original return are paid before processing the amended return.
If you file the amended return electronically, then IRS will have the option to verify the balance due payment received before issuing the refund amount. If they make an adjustment to it, they will send you a letter of explanation for the changes in processing the amended return.
‎April 6, 2021
6:35 PM