I received W2c for 2014 that results in tax amount $13 higher than was filed. Do I need to file amended 2014 and if so, how?

I wouldn't bother. If a change is less than $100 income or $25 taxes, IRS no longer Requires a corrected income form, so they're not likely to care much ...

Thanks!  I searched for a threshold below which an amended 1040 was required but I could not find anything.  Do you know where I can verify your assertion (please don't be offended!)?

Believe the new de minims amounts are in the generalized instructions for 2016 information returns (eg 1099-R and W-2), so guidance does Not apply directly to your situation, but is rather just an indicator of how much IRS cares. Legally, as a taxpayer, even one dollar of income Could have a greater impact on tax due to set threshold amounts for some credits/deductions ...

OK, thanks much!!!  Appreciate you taking the time to answer my inquiries.  Yeah, I recalculated my tax amount for 2014.  Income increased $50 on the corrected W-2c, and tax liability increased by $13.

At most, the IRS would send a bill once they recalculate the tax.  But I would leave it alone as well.