Figure the tax on the taxable income reported on line 5, column C.

You are also changing the number of exemptions previously claimed, complete Form 1040X, lines 25 to 30 line 33 if necessary. The Lansing-area Field Office is located at the Operations Center. The amount in any column of line 5 may be negative.

If line 20 is negative, treat it as a positive amount and add it to the amount on line 10, column C.