Corrected 1099B - Small Dollar Amount

[Greenblue]

I mailed my tax return in early April.  It was a paper return due to an unsupported form.  I just received a corrected 1099B.  Foreign Tax Paid (Box 7) decreased by $4 dollars.  Is this change significant enough to have to file an amended return?  I cannot find any discussion of materiality requirements.  

[DavidD66 · Accepted solution]

I would not file an amended return for that.  The IRS will get the corrected information as well.  If they want to, they can propose a change to your return once it is processed, and notify you by mail of that change.