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Which of the following situations is NOT a reason to file an amended return? Assume the taxpayer is within the appropriate statute of limitations for

Which of the following situations is NOT a reason to file an amended return? Assume the taxpayer is within the appropriate statute of limitations for filing an amended return. The taxpayer claimed three dependents, and now they realize they should only have claimed two. The taxpayer wants to report income they forgot to include on their original return. The taxpayer's marriage has been annulled, and they already filed a joint return for the year they were married. The taxpayer received an IRS notice, which is correct, and they want to pay the balance.

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