Probably pointless, when under $5 tax change.
IRS does not disclose tolerances on what is minimum.
You are required to file a tax return that is substantially correct.
There is however a requirement that a bank does not have to issue a 1099INT if less than $10, so use that as a guide.
Now if the 1099's corrected resulted in $3 tax change but reduced a capital loss carryover by a large amount then I would amend, otherwise put the corrected 1099's with tax records, and if you Amend for another reason then correct these also.
