If you viewed or downloaded the Instructions for Form 1040-X, revised either September 2021 or January 2023, please note the following change for Line 19—Amount Available To Pay Additional Tax on page 8. In the third sentence, "subtract it from" should be replaced with "add it to." The full text of Line 19 should read as follows: If line 18 is larger than line 17, line 19 will be negative. You will owe additional tax. To figure the amount owed, treat the amount on line 19 as positive and add it to the amount on line 11. Enter the result on line 20. This change will be reflected in the next revision of the Instructions for Form 1040-X.
