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).