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I was taught to write explanations line by line for those that changed, although this no longer appears in the instructions. This would certainly abbreviate your text. For example: Lines a, b, c : Corrected Form NEC received. Line d: Form 1099-MISC added. Line ?: SE tax changed as result of above. No need to tell them how much the refund is, as that's in the 1040X.

"Thanks to Inflation Reduction Act resources, the IRS delivered dramatically improved service in Filing Season 2023.The IRS achieved 87% Level of Service, exceeding Secretary of the Treasury Janet L. Yellen’s goal of 85%. The agency also answered 2 million more calls through live assistance, cut phone wait times to four minutes from 27 minutes, served 100,000 more taxpayers in-person, digitized 80 times more returns than in 2022 through the adoption of new scanning technology, cleared the backlog of unprocessed 2022 individual tax returns with no errors, launched two new digital tools, and enabled a new direct-deposit refund option. This marks a vast improvement over 2022, when, due to a lack of resources, the IRS hit just 15% Level of Service to taxpayers and millions of refunds were delayed for months." I made several time consuming calls regarding Form 941 last year , but no calls this year. I still have a unresolved CP 2000 that I originally responded to by mail back in December 2021?

We all know how the TCJA significantly reduced the deduction of Home Office expenses. Just read an article that a workaround was to use an Accountable Plan to deduct the same expenses. Just set up an Accountable Plan and reimburse the S Corp or C Corp owner/employee on a monthly or quarterly basis for all of the same expenses that you would deduct for a Schedule C Home Office including mortgage interest, utilities and depreciation. I have never run across this idea before. Just wondering what everyone thinks of this approach?

I keep my explanations brief. You listed a bunch of things the IRS already knows just by the nature of the 1040X. Here's how I'd edit your explanation: CORRECTED FORM 1099-NEC ($10,000). CORRECTED 1099-MISC: $10,000 ---------------------------------------------- It seems to me that line 1 net change would be zero, and the other lines only change due to form calculations, so there's no need to explain this to the IRS. And you could combine the two lines above into one line for convenience of copying and pasting. Brevity, above all else.

I will believe it when I see it.

I looked it up, and the summary blurby said this: "Section 897 Dividends refers to any distributions made to the extent attributable to a Section 897 capital gain. This capital gain is defined as US Real Property Interests (USRPI) and is recognized by the recipient from the disposition of a USRPI." Good thing they added the bit about USRPI gain, because the first sentence all by itself is as useless as as a glass of water against a blast furnace's fire.