Which of the following describes a situation in which a taxpayer would have to amend their tax return?

A taxpayer must amend their tax return if they receive additional W-2 income after filing. This is because the new income can affect the overall tax liability, potentially increasing the amount owed or altering the refund amount. The IRS requires accurate reporting of all income received during the tax year, and an amendment is necessary to reflect this updated information.

Adjusting the tax return in this scenario ensures compliance with tax laws and accuracy in tax reporting. Failure to account for any additional income could lead to penalties or interest if the taxpayer is found to owe more than initially reported.

In contrast, receiving a larger refund than expected does not necessitate an amendment since the taxpayer has not underreported income; it simply means that the initial calculations were beneficial. Trying to change filing status is typically addressed at the time of filing, and once submitted, it generally cannot be revised unless there are qualifying circumstances for correction. Making a payment on an existing tax bill does not require amending the return since it pertains to settling tax liabilities rather than reporting income or adjustments.