Amendment

[kshowmik]

I received a W-2 from a previous employer after I filed my 2022 taxes. The W-2 consists an income of only $6.51. I stopped working there in December, 2021. The $6.51 was basically an earning from 2021 but somehow the pay check came through in the first week of 2022.  I was not employed at that company the whole of 2022 so I never thought about that small transaction and that I could’ve gotten a W-2 from them. Now my question is, do I need to file an amendment for this W-2? I don’t really want to go through the hassle but at the same time I’m petitioning for my spouse’s immigration visa and my taxes are going to be reviewed. Would appreciate some suggestions on this, thanks!

[Opus 17]

Technically, it should be reported on an amended return, although it may not change your tax at all.  Because the amount is so small, and if you had no other concerns, I would ignore it and wait and see if the IRS contacts you.  If you are in a situation where crossing every t and dotting every i is important, you might want to amend.  That's more in the realm of legal advice. 

[Opus 17]

And unfortunately, there's a chance it  could increase your tax by $12 or more.  It's very weird.

The tax tables look like this;

If your taxable income is at least	but less than	Your tax is (single)	Married filing jointly	Married filing separately	Head of household
53,450	53,500	7,382	6,006	7,382	6,124
53,500	53,550	7,393	6,012	7,393	6,130
53,550	53,600	7,404	6,018	7,404	6,136

What that means is that there will occasionally be a situation where someone's income is $53,499, and adding $2 of income raises their tax by $11.  Hopefully that doesn't happen if you add your extra $6. 

[ThomasM125]

It is doubtful the IRS will bother with an adjustment that would be so small. But if they did, you could simply pay the additional tax and that would resolve the issue.