Amendment

[Dusty1]

We filed a return and applied all of the money that was to come back to next year.

We now have to file an amendment and they will owe on the amendment.  Will we be able to apply the money carried over to the amendment or will they have to pay? 

If we apply the over payment to the amendment how do we accomplish that?

Thanks,

Dusty

[IRonMaN]

Since in a couple of months the IRS will be down to 12 people, a mule, and a duck, I smell problems on the horizon.  I'm going to guess the situation is going to mess up the amount that you want applied.  Unless you are talking large dollars, I would be tempted to mail in a check for the amendment in order to improve my odds on the overpayment being handled correctly.

[Just-Lisa-Now-]

Once you elect to apply a refund to the next year, you wont be able to change that.

[BobKamman]

You can reverse the credit elect on a superseding return. Review Internal Revenue Manual:

21.4.1.5.6.1 (10-07-2022)

Credit Elect Reversals