I received a corrected K-1, I entered the information into the amended return, the difference between the two AGIs was an increase by $44. I owe zero, do I still file?

[Erin-Lacox]

Do I still need to file a return if there is no change in the Refund, meaning I won't receive anything or owe anything?

[AnnetteB]

To file an accurate and complete return, you should file the amended return. 

The IRS will get a copy of the corrected K-1 and may expect a corresponding amended return.  They would not know that the correction resulted in no change in your taxes without the benefit of the amended tax return.

See the following for more information about when to file amended returns.

https://ttlc.intuit.com/replies/3318732