OK Critter-3, since the new 1040 has NEVER been sent with the 1040X, the reg 1040 is used for the original return, and the 1040X is used for the amended return, then I have a question about what happens the next year. Are the next year’s “overpayments applied” taken from the prior year’s 1040 line 36 of the original return (also line 18 on 1040X)?
I hope so since that would make a lot of sense. You have an original return with an overpayment to be applied next year, and you amend it to add some income and associated additional tax. You pay the additional tax when you submit the 1040X so that your “overpayments applied” will remain unchanged. Is that right or are the next year’s “overpayments applied” taken from the prior year’s new and revised 1040?
