Easy to fix, but then to amend, you have to go thru the process of reprinting the return, saving it to the electronic file, and bothering the client to sign it again... all for a number that only changes the K-1 input on the 1040 and not the corporate return itself. 

At the time, we were not e-filing corporates, but rather physically printing and having the client sign and  mail them in. I really didn't see a reason to go thru the process of telling the client, Hey we goofed up, can you sign and mail a new copy, when the corp return itself doesn't even really change. I didn't see that it would cause a problem with the IRS to the point where we should go to all the extra time and trouble... especially during busy season. Seems easier to change the 199A statement internally and just input the correct number on the client's 1040. 

Anyway, it's in the past now.