Bob Richardson wrote:

- quote -

I think I'd choose 3A: File 1040Xs for both 2001 and 2202,
with only the 8582 as an attached form, although #2 is a
possibility (with the forms stamped Not Filed -- Information
Only).

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For the 2001 form 1040 I switched tax programs, and failed
to carry over the "prior years unallowed losses" from the
2000 form 8582 - line 3c. Instead of the unallowed loss, I
brought over nothing. This didn't affect my taxes in 2001 or
2002, since I had net "Passive Activity" losses both of
those years, but it will for 2003 - due to net income in a
limited partnership I own.

To rectify this situation do I:

1. Put the correct figure on the 2003, Form 8582 - line 3c,
even though this figure doesn't agree with last year's 8582
loss.

or

2. Complete this year's 2003 1040 per the above, but include
the corrected 8582's for 2001 and 2002,

or

3. File an amended 1040X for both 2001 and 2002, with all
forms (even though this will result in no change in income
or taxes).

Is there some protocol for handling minor errors like this,
or do I have to refile all the paperwork for both years
(2001 and 2002) just to get the correct figure to show up on
this year's form. Again, this error did not affect the taxes
at all for these two years.

Thanks for your help.

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