To correct a return that you have not received a letter from the IRS for, you would Amend Your Return and include a statement with any explanations needed for the changes.
If you received a letter from the IRS you would need to contact the IRS at the number on the letter to discuss how they would like you to proceed. Some things can be handled over the phone, if they need supporting documentation or something else, they will let you know and tell you how to and where to send it.
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