Since it is a corrected form, the IRS may also be informed and may correct the error for you.
Otherwise, since you would not owe additional tax, you would not be penalized for not amending, but the IRS does state that an amendment be filed for income changes.
According to the IRS:
“The IRS may correct mathematical or clerical errors on a return and may
accept returns without certain required forms or schedules. In these instances,
there's no need to amend your return. However, do file an amended return if
there's a change in your filing status, income, deductions, or credits. “
CLICK HERE for IRS
1040X Amended Return
