47.7 Amended Returns Showing Additional Tax
If, after filing your 2012 return, you find that you did not report some income or claimed excessive deductions, you should file an amended return on Form 1040X to limit interest charges and possible tax penalties.
If you filed early and then file an amended return by the filing due date (including any extensions) that shows additional tax due, you will not be charged interest or penalties based on the original return; the amended return is considered a substitute for the original.
You must pay the additional tax due as shown on Form 1040X. Even if you expect a refund on your original return, the IRS will not reduce the refund check to cover the additional tax. You must pay it and you will receive the original refund separately.
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