Sample Form 4605-A - Examination Changes - Partnerships, Fiduciaries, S Corporations, and Interest Charge Domestic International Sales Corporations, Page 1The sample form is an example of a completed report for a partnership containing fields for the taxpayer name, TIN, proposed adjustments, and the resulting corrected ordinary income. The total adjustments equal $140,000 and are shown on Lines 1.a. through 1.c. as follows: 1.a. IRC Section 481(a) Adjustment $120,000. 1.b. IRC Section 446 Current Year Adjustment $10,000. 1.c. Miscellaneous expenses $10,000.