Refund on Amended Return
If the amended return indicates that a refund is due, be sure to advise the taxpayer of the following:
The Refund or Amount You Owe section on Form 1040X must be filled out carefully. Look at line 17, "Overpayment, if any, as shown on original return." Enter the original refund on this line. However, if the IRS adjusted the refund, enter that amount instead of the original amount.