Already filed 2011 in January 2012 and received refund in Feb 2012
Now, due to a bank change in reporting 1099INT, I owe an additional 50.00 or my refund should have been 50.00 less in Feb.
I can easily complete lines 1--14 on Form 1040X but where do I show that a refund was already paid to me by IRS ?
For example.
Assume (rounded numbers for simpler example) that
Original amount taxable income 65,000 and tax liability 9000 but paid 9700 so refund 700.00
Net change (column B) is 300 so 65,300 and tax liability 9050 but paid 9700 so should have been refund 650.00
I am lost on line 15 as I don't know how to show that I already received refund 700 and want to send in 50 to IRS ?