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 a comma to separate coordinate adjectives. You could think of this as That tall, distinguished, good looking fellow rule (as opposed to the little old lady). If you can put an and or a but between the adjectives, a comma will probably belong there.ne of the most frequent errors in comma usage is the placement of a comma after a coordinating conjunction. We cannot say that the comma will always come before the conjunction and never after, but it would be a rare event, indeed, that we need to follow a coordinating conjunction with a comma.