Although every effort should be made to file complete and accurate reports, mistakes do happen. If you discover an omission or mistake in a previous report that affects the computations on the front side of the L-2 form (lines 3-10), file an amended report.
Prepare an amended L-2 report as follows: Complete the second part of line 2 that indicates which month’s report you’re correcting or amending and then go on to complete the entire form. Amended L-2 reports should be filed as soon as the error is discovered.
If a reporting error occurred that does not affect the computations, you may submit a letter of explanation rather than filing a complete, amended report.
Amendments to any of the information on the L-1 form are to be filed within one week of the change prompting the revision and the entire form must be completed (not simply the new information).