Yes, even though it is a small amount that it increases your AGI by, you should still amend.
No, there are not penalties if the IRS sends you a letter of correction, when you do not owe them anything.
It is hard to say if they would ever catch it if they don't catch it this year.
You should still wait until you receive your refund as that is when you know the IRS has processed your return and either caught the error or did not.
Additionally, the forms are not quite available yet, but you can see when they will be by using this tool
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