How can taxpayers correct a mistake on a previously filed tax return?

Filing an amended return using Form 1040-X is the appropriate method for correcting a mistake on a previously filed tax return. This form allows taxpayers to make changes to their tax return for a variety of reasons, such as correcting errors in income, deductions, or credits. It provides a systematic way to revise tax information, ensuring that the IRS has an accurate record of the taxpayer's financial situation for that year.

When a taxpayer files Form 1040-X, they can specify which parts of their original return need to be corrected and provide explanations for these changes. This formal process also helps maintain the integrity of tax records and can be necessary for an accurate outcome regarding any tax obligations or refunds due.

The other options do not provide the correct mechanism for resolving issues with a filed return. Filing a new return could lead to confusion and potential issues with the IRS, as it does not formally amend the original return. Simply contacting the IRS for guidance may be helpful but does not by itself correct any mistakes. Ignoring the mistake is the least advisable approach, as it could lead to penalties, interest, or problems with future tax filings.