<prompt> Human: Do I need to pay what I owed and then make a 1040X correction or do I NOT pay and just file the 1040X? Do I need to do this today since I have a refund instead of owing?  <response>: Im a CPA. Pay what you owe and get all square with the IRS per your originally filed return. File a 1040X and related state return after the 15th. 