To file an accurate and complete return, you should file the
amended return.
The IRS will get a copy of
the corrected K-1 and may expect a corresponding amended return. They would not know that the correction
resulted in no change in your taxes without the benefit of the amended tax
return.
See the following for more
information about when to file amended returns.
https://ttlc.intuit.com/replies/3318732
