I neglected to include real estate tax expense for my rental property on my 2019 return. This additonal expense would not change my 2019 tax return since the additional expenses were not allowed (our income exceeded the income limit for rental loss deductions). I am able to realize all of my carryover losses in 2020. To include the 2019 real estate taxes in my carryover losses, do I need to refile my 2019 taxes even through it won't change the result or can i just add the 2019 real estate tax expense to my 2020 return as part of my carryover losses? I don't see anything in the instructions for 1040-X (refiling of returns) for such Schedule E carryover losses