I made a $30 error in my mortgage interest deduction. Do I need to file an amended return?

[doxiemom2008]

I underreported mortgage interest by $30.

[ThomasM · Accepted solution]

No, it's insignificant.

In theory, you could file an amended return for that $30 of deduction, but since the taxable income levels within the tax brackets are all in ranges of $50, it's quite possible that this tiny amount of mortgage interest wouldn't put anything in your pocket. 

And the IRS only worries about over-reported deductions, not the under-reported ones.