If you discover an error after filing your return, you may need to amend your return. The IRS may correct mathematical or clerical errors on a return and may accept returns without certain required forms or schedules. In these instances, there's no need to amend your return.
Using a Comma before And in a List. Writers frequently wonder whether a comma should go before the conjunction and in a list of three or more items. Despite the fact that not all style books agree on this issue, we recommend using a comma after the next-to-last item in a seriesâthe serial comma, as it is called.
Use one comma before to indicate the beginning of the pause and one at the end to indicate the end of the pause. 4. Do not use commas to set off essential elements of the sentence, such as clauses beginning with that (relative clauses). That clauses after nouns are always essential.That clauses following a verb expressing mental action are always essential. 5.uick Guide to Commas. 1. Use commas to separate independent clauses when they are joined by any of these seven coordinating conjunctions: and, but, for, or, nor, so, yet. 2. Use commas after introductory a) clauses, b) phrases, or c) words that come before the main clause.