The IRS allows you to file an amended tax return only to correct your filing status, the number of dependents you claim, your gross income and to increase or decrease the number of deductions and credits you report on your original tax return. If your original return reports the correct information but includes math errors, there is no need to file an amendment. The IRS regularly checks returns to ensure mathematical accuracy. In the event it finds a math error, your return is automatically recalculated. The IRS will notify you in writing of any recalculation and its effect on your tax bill or refund.