Line 10 of Form 1040-X, Other taxes, will show a change of negative $1 due to eliminating the $1 penalty on Part IV of the amended 2019 Form 5329. In the explanation that you provide with the Form 1040-X you will indicate that the correction is due to having previously reported on Part IV of Form 5329 a $12 excess Roth IRA contribution that was not actually made.
