List every change, but you don't have to go into a lot of detail. State the form and line number that is affected, and give a very brief description of the change. One sentence is enough in most cases. A change that involves a large amount does not require a longer explanation.
For example:
- Form 1040 line 1: Added a W-2 from ABC Corp that was omitted.
- Form 8949: Added sale of Dale Index Fund that was omitted.
