Questions on 1040-NR/NR-EZ Amending

[nauhoque]

I mistakenly used TurboTax (1040) last year, I need to amend (1040-NR). My questions are:

1. Let’s say: I received 100 USD back (with the wrong form: 1040). But according to the correct (NR form) calculation, my return should be 80 USD.

Now, how does it work? Should I just send the extra 80 USD to IRS? Or should I need to return 100 USD and wait for 80 USD from the IRS?

2. IRS instructions on 1040X say: Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040X. But as there is a change (wrong input was 100 USD, but correct calculation says it is 80 USD), shouldn’t I write anything on this part I and II? 

3. Should I attach the check with the amended form and mail to IRS?

[SusanY1]

The Form 1040X is where you will show the differences between the 1040 and the 1040NR.  

It's not clear to me from your post if the difference is $80 or if $80 is what the 1040NR shows making the difference $20.

You attach a check for the difference to the 1040X, which is placed on top of the 1040NR which shows the return as it should have been filed.  

Use 1040X to indicate the 1040 amounts in Column A, the 1040 NR amounts in Column C, and show the difference in Column B "net change" 

Part I and II on page 2 of 1040X won't apply in your case.  

[nauhoque]

Sorry for the confusion.

1040 calculations showed that my return $100. IRS  returned that money.

Now, while working on the amendment, I noticed that according to the 1040-NR calculations (the correct one), my return should be $80 => which means I need to return an extra $20 to IRS. 

[nauhoque]

So, the"net change" would be $20 (according to the example), right?

Also, who should be the receiving end in the check?? 

"Pay to the order of": IRS, right?

[DawnC]

Yes, the check should be made out to the Internal Revenue Service (IRS) or US Treasury and it should be mailed to the address in the 1040X instructions.   The amount in Column B (net change) should be remitted.   See Line 20 of the 1040X.