In this case you would not need to amend if there is no change in your tax liability.
Under the IRS matching program, they send notices to taxpayers if they believe a correction is necessary. This does not mean the IRS is always correct. So if you do get a notice, make sure you respond accordingly. The IRS does not like being ignored; and I can't blame them.
Additionally, make sure there is no impact at the state level.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
