I would not file an amended return for a $32 change to your K-1. If the change would cause you to owe additional tax, it is possible that the IRS will propose a change to your return and send you a notice. All you will have to do, if you agree, is pay the additional tax. Give the amount of the change, I find that to be unlikely. If you want to amend your tax return, you will not have to walk through the entire return. You will be able to make the change to the K-1, provide an explanation, and finalize your amended return.
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