Take your tax return to a real estate savvy CPA and ask them to either explain in better detail why the original CPA did it correctly or have that CPA amend your return (which is likely to be the case, based on what I'm reading).  

Hi I wanted to see what other members did when issues come up that have to be taken care of before you can complete tasks from the original scope when working on a rehab. do you amend your scope of work with lender, just pay out of pocket, or is there something else that can be done?

I've been reading quite a few of the past discussions about lease amendments but thought I would post our specific situation to see what your opinions are. 

Tax wise this may cause an amended return with our IRS.Interesting too, that the contract is more of a contingent asset, may be it has value but it can only be valued as it is consumed or earned if the optionee has the right to back out and obtain the remainder of the option price. 

In any case, I have done this where the interest rate was bought down (PPD interest), another where the purchase price was reduced (requires a new Amend/Extend to the CBS contract), another where the buyer needed to repair the roof and paint the exterior, but did not want to come out of pocket, so a repair escrow account was established for this purpose.

That said, I favor the repeal of the sixteenth amendment to the US Constitution.

if you do not have such a policy on the books I'd suggest amending the lease agreement to incorporate a NS policy and institute a penalty if you see smoking on or within x amount of feet of the property. 

FEDEXIn March 2017, an amendment to FedEx's composite lease agreement was approved with the Memphis Shelby County Airport Authority (MSCAA), which added unimproved ground south of the FedEx Hub off of Democrat Road to the company's area.Following that March approval, FedEx provided the following statement:“FedEx is pleased the airport authority approved a modification of our lease agreement that incorporates more than 72,000 square feet of additional, undeveloped property.

You *might* still be able to amend your taxes.Let me know if any questions.

That GIS tool is great and would really help here in Florida where one street could be legal and the next not.Here in FL, there is a state law from 2011 that restricts municipalities not grandfathered in from adopting restrictive laws, and the ones that are grandfathered in cannot amend their laws.