After you file

also make sure that the amended return reflects any refund shown on the original return or any payment you made if there was a balance due - after the original is approved to make sure the iRS does not make adjustments to the original. after this is done, if you owe on the amended return, it will be on line 20 if you are due a refund that will be on line 21.   then you can select to have it refund line 22 or part or all applied to 2023 tax line 23