ZTaxPro
Level 4

Get your taxes done using TurboTax

You should not include it in your 2018 return. You can amend your 2017 tax return but since it sounds like it would only change the tax by $1 you should just not amend. If the IRS audits (they should just start with a letter saying you owe $1) any penalty is based off the amount due so that could be like $1. You really are better off just waiting to see what the IRS does and then paying the tax right away if they assess a tax.