Filing a second amendment is confusing because Col A has to be from Amendment No.1 Col C.
The bottom line: Total Tax must be correct.
Payment section should be accurate.
Your Refund or Amount You Owe should be understood.
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Penalties:
1040-x Line 16: Subtract any penalty from the amount you owe reported on original 1040.
Don't try to include, but ignore, any new or changed penalty.
IRS will calculate your new penalty on their own and will bill you.
@Omar80
