Amended Return Necessary?

[David]

TPs received a late 2012 K-1 and a 2013 K-1 that shows $50K + charitable contributions for each year. All of the charitable contributions for both years are carried forward and the TPs aren't able to take the actual deductions for either year.

 

I entered the 2012 K-1 in the TPs 2012 tax return so the charitable contribution carryforward number would be correct for 2013. Since there aren't any changes to the 2012 itemized deductions or taxable income can I simply change the 2013 beginning carry forward number or is it necessary to amend the 2012 tax return?

 

Thanks.

[OldJack]

Since those are still open years I would amend the tax returns to document the carryover.

[kcjenkins]

I agree with Jack.  While it is not really NECESSARY, since there is no change in the year being amended, and the IRS says no amendment is needed if no change is made, in this case I would.  The reason is that this is the simplest way to avoid a CP2000 and a bunch of back and forth to explain it later.  So it's the best thing for the client, making a clear paper trail for everyone.  The charge for such a simple 1040X should be less than the cost of the time to deal with a confused IRS several years down the road.