I would hold on to the document and do nothing right
now. If you do need to amend your return for some other
reason, then add this $40.
The
tax on $40 even at 25% tax bracket is less than $10. IRS does use
tolerances (which are not made available to the public) This would definitely
be below that threshold.
However, If you do decide to amend your return then
you can follow the directions listed below:
https://ttlc.intuit.com/replies/3318732
