I filed a 2019 federal tax return for a corporate client when Revenue Ruling 20-27 was relevant for PPP loans, so I excluded expenses related to the PPP loan (i.e. wages paid). After the return was filed, new guidance was released stating that the expenses were deductible and the forgiveness was nontaxable. Other than amending the 2019 return, is there anything else I can do to correct how I originally handled this? Please provide support for your answer.