Thank you so much for your response! Believe it or not, I am still not clear. I agree with the IRS changes. The proposed modification will increase the refund but with a completely different tax credit from what the IRS changed. Should I include the IRS's changes in the modification? And this also makes me wonder how to deal with IRS changes, generally. Should I have edited the filed return to match the IRS' change whether or not a modification is going to be filed? I've never had the IRS change a filed return before. Should I update my record to include the iRS changes?