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.
Rule 2. Use a semicolon before such words and terms as namely, however, therefore, that is, i.e., for example, e.g., for instance, etc., when they introduce a complete sentence. It is also preferable to use a comma after these words and terms. Example: Bring any two items; however, sleeping bags and tents are in short supply. Rule 3. Use a semicolon to separate units of a series when one or more of the units contain commas.