Presuming the change in country would not affect anything...
I would say no, you don't need to amend.
If there is no change to tax, credits, prepayments, loss carry backs/carry overs, you don't need to amend.
However, save the original 1099 and the corrected 1099. It is conceivable that IRS might contact you about the second 1099.
If they do, you would just respond and send copies of the two 1099s and say there was no change in income, the issuer just corrected the country.
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
