For which scenario is a 1040-X form not applicable?

The 1040-X form is specifically designed for taxpayers who need to amend their federal income tax returns. It allows individuals to correct errors on their originally filed returns or to make adjustments that affect their tax liability.

In the context of the scenarios provided, a math error does not require the filing of a 1040-X. This is because the IRS is typically able to correct math errors automatically when processing the tax return. If discrepancies in calculations are found, the IRS can adjust the return on their own without the need for the taxpayer to submit an amended return. This makes it unnecessary to use the 1040-X in the case of math errors, as the IRS actively manages these corrections as part of their normal processing procedures.

On the other hand, scenarios like receiving a corrected W-2, incorrect filing status, or claiming deductions that should not have been would necessitate the use of a 1040-X. Each of these situations involves changes that the taxpayer has to actively report to ensure their tax return accurately reflects their financial situation and adheres to tax regulations.