Columns that don’t add up
A worksheet or email can give both a net change and a corrected amount, and a typo can make them disagree. Software that copies both can fill a line where the original plus the change isn’t the corrected amount, and every total below it inherits the error.
“Previously reported” taken as the original amount
A W-2c shows “previously reported” and “correct” amounts for one employer. Software can copy the previously reported figure into the original-amount column, though the original return combined every W-2.
Sums done by guesswork
Form 1040-X has a dozen lines that are sums or differences of other lines. A language model asked for the totals can get the arithmetic wrong, or copy a total from a worksheet that has its own mistake.
Payments counted twice
The same payment can show up on the original return, in the client’s email and on a worksheet. Software can count an estimated payment as tax paid with the return too.
Masked Social Security numbers
Return copies and W-2s often show an SSN as XXX-XX-6218. Copied into the form, that’s an invalid number in a required box.
Dependents copied from the original return
The original return’s list of dependents looks like an answer to copy, but Part I of Form 1040-X is about dependents being added or removed.
Last year’s IP PIN
The original return shows the Identity Protection PIN used that year. The IRS issues a new one every year, so a PIN copied from the old return can be the wrong one.