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I know you were careful. You did the math. Your tax preparer did the math. You double-checked HIS math. But sometimes, no matter how hard you look at a figure, that error you just made -- or that your preparer just made -- doesn't register in your mind. ִ5
This is not the end of the world. When a mistake is made on your tax return, correct it. The error may be in your favor, or in favor of the IRS. But in any case, correct it. It may be due to a missed deduction, an incorrect interpretation of the law or facts, or simply a late or corrected W-2 or 1099. ִ6
Fortunately, the IRS recognizes that your tax return may need to be corrected and has drafted a specific form for that purpose: Form 1040X (.pdf download). This form is easy to complete. It has three columns: one for what you originally reported, one for the changes in the numbers, and a third for the final, corrected numbers. On the back, you explain the change. ִ6
If the reason for the change is a corrected 1099 or other third-party document, attach a copy to your return. If the change is because of a deduction you missed, attach a copy of the receipt to the return. It's optional, but I suggest that you try to attach documentation to "prove" your change.
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What I'm trying to do here is minimize your chances of getting audited. The very fact that you filed an amended return will not, in and of itself, increase your chance of being audited. However, an amended return demands extra scrutiny by the IRS. An agency representative must call up your old return and compare the changes with the new return. That gives the IRS twice as many chances to see something that concerns an agent. ִ4
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In fact, by attaching substantiation of the change to your amended return, you have shown the reviewing agent that you know the rules and would be a poor audit risk. You may have actually decreased your chances of a full audit. ִ1