After electronically filing 2017 using TurboTax, I received a revised 1099 OID citing increased Original Issue Discount and filed an amended return which I had to submit by mail and pay a tax difference. After filing that amended return, and somewhat late in the process, I received yet another revised 1099 OID. However, this time the Original Issue Discount was now about $160 less than the first revision. I did not refile an amended return to the recognize this reduction. My question is two fold. Am I required to file and an amended return as this would likely slightly reduce my tax liability for that year? If I am not required to file, would it be worth it to file another amended return for such a small amount?
