# Correction worksheet instructions

The case log has one row per affected original information return. The action register has one row per action, linked with case_id. Record separate actions for a zeroing correction and new original when the approved procedure requires both. Federal acceptance, recipient delivery, state handling, and notices have distinct statuses.

Use restricted record references in these sheets. Do not paste full TINs, bank details, tax documents, or correspondence into a broadly shared log. Amount difference is approved_correct_amount minus original_amount; it explains the reconciliation and is not the full compensation amount to report on a corrected return. The log is not a tax rules engine or IRS upload file.

An illustrative amount-only case starts with 18500, an approved correct total of 16500, and a difference of -2000. The submission reports the approved full total under the filing method's instructions. Do not enter these sample numbers as a real filing.

A rejected original, accepted duplicate, missing original, and rejected correction require separate case analysis. The linked IRS publications determine the procedure. The worksheet does not choose it automatically.