Mary not the other Mary

Taxpayer brings in an energy PTP K-1 after filing tax return.  Changes income by $12 no change in taxes, but increases his passive loss carryforward by $411.  If I file an amended/superseded return, does the Sch E2 and the carryovers go through to the IRS?  Or am I just wasting my time filing a 1040X with $12 more income?  Does the IRS track carryforwards or is that the responsibility of the tax payer?

T/P started a water tender business last year.  It's on a F 550 chassis.  I don't see this as a Listed Auto, it is highway registered of course but like an ambulance you're not likely to use this as a Personal vehicle.  So if this is correct, and I enter it on the FA sheet as a Vehicle and a 10 year water transport equipment (again, I don't find that sub category in ANY of my tax books--what IS that??  transport equipment over the water, or equipment that transports water??) cannot put actual expenses in under vehicle.  On the other hand if I put it as 5year truck over 6000lbs (GVWR is 19,500 lbs) I can list it here.  It just won't be subject to 280F limitations??  Not Listed Property?

Am I overthinking this???