There was an error so I am amending.
Now the refund is $200 and the 1040X shows a balance due of $2100 because I entered the previous overpayment amount of $2300 on line 18 as per the instructions.
There really isn't a balance due, just a reduction in the refund applied.
Is that the correct way to show this, don't pay the balance due and let the IRS adjust the applied amount or should I enter 0 on line 18 and apply the correct $200 refund?
