@kirch - Line 28 should be $3,000 as a result of the amendment.
How much did the IRS reduce your tax return by already? That adjustment would reduce the $2750. So $2750 less the IRS adjustment should be in Column A of the 1040-X. Then Column C should be $3,000. The difference goes in Column B.
The benefit is $3,000 for each child between the ages of 6 and 17 years old.
