What is your obligation to the client and to the tax system when you discover apparent errors that need to be rectified? These errors can include identifying a previously unclaimed credit or deduction after the client's tax return has been filed, overlooking previous income by the client, or worse yet, recognizing errors you made on the return. X-Rated: Preparing Amended Returns for 1040 Clients offers IRS tips for filing an amended return, suggestions for special situations, and guidance on claims for refunds. Claudia Hill's instruction will help you amend returns for your 1040 clients with confidence.