Yes, I'm sure I should amend. In the notice (front/back page), there is verbiage like:
- You may need to file an amended 2019 Form 1040X (main title on page 1).
- What you need to do immediately section includes ... If you agree with the information reported by other sources - Complete an Amended U.S. Income Tax Return (Form 1040X) ... Send your completed 1040X ... etc.
- Next Steps section - Either file an amended return or ask your employer or other financial institution to correct their records.
*** Same Next Steps section - If you don't file an amended tax return or request that your records are corrected, your records will continue to contain incorrect data, and we may impose penalties. You may also continue to have similar reporting problems.
So I do believe I have to amend. I may owe the IRS since I received $3,387 fed refund in 2019 when my 1040 line 17 was $33,808 but my W2 box 2 was $30,534. The IRS notice/letter says that my employer reported $30,534 and I have confirmed that is true looking at the 2019 employer W2.
