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The SOI Bulletin, Volume 40, Number 3, published by the IRS's Statistics of Income Division, presents quarterly financial statistics from tax returns and analytical studies relevant to the U.S. tax system. This issue focuses on a study analyzing the impact of post-filing amendments (Forms 1040-X and 1120-X) on SOI estimates for Tax Year 2013. The findings indicate that only a small percentage of individual (2.3%) and corporate (0.52%) tax returns were amended, resulting in minimal changes to estimated total taxes—$2.1 billion (0.16%) for individuals and $87.8 million (0.03%) for corporations—suggesting that current SOI statistics remain largely unaffected by these adjustments.