I have to file an amended return because they received a new 1099-B after we filed. 

They also have unemployment that they did not get the $10,200 deduction from income for.

When doing the amended return do I balance the 1040X before entering the 1099-B and then give them a voucher for the $500 they will owe or do I leave the unemployment on the amended return have the IRS send them a bill?

Thanks,

Dusty Ernie