When you amend a tax return, you are doing just that. You are providing new information that corrects the old information. So that information can include income, deductions, and credits. My advice is to be thorough when amending a tax return so that it is as accurate as possible.
Yes, include all your income. Yes, report the deductions that you are allowed. Yes, take the credits that you are allowed.
Besides the income that was missed, yes, make sure to include the income earned while providing services to your friend. This is considered self-employment and reported on a Schedule C. For income, simply add up the amounts sent directly to your account and any other amounts that may have been paid by check or cash. You are also allowed to deduct expenses you incurred to make the income. Example of expenses could be mileage if you drive, office supplies, overhead like utilities, telephone or internet.
We provide a great web resource to more fully explain self-employment income and the expenses you are allowed to deduct.
