Which box of the W-2 did they change? Is the corrected amount $3.10 higher or $3.10 lower than the original amount?
My suggestion is to ignore it. I would not file an amended return for a $3 difference, no matter which box it is. (I really only asked which box out of curiosity.) The IRS doesn't care about a $3 difference.
A common reason for a W-2c for 2020 is to increase the amount of Social Security tax withheld in box 4, because some Social Security tax was deferred in 2020. If that's what the change is, it doesn't affect your income tax except in one uncommon situation. And even if that uncommon situation applies, the difference is still only $3. Again, I would ignore it.
