After you file

You must first UNDO all the changes that you made, and put the original return back to exactly what it was when you filed it.  When you amend, the 1040-X asks about changes you wish to make, and prepares a completely separate form for those.  And yes, you will have to explain the changes. Here are some examples:

 

o  Forgot to claim a late arriving W-2.

o  Added overlooked medical expenses.

o  Corrected mistyped 1099-R.

o  Deleted a dependent.