If your AGI exceeds limits listed below; you don't need to amend. Nothing will be calculated if you are over those limits.
Once your adjusted gross income (AGI) exceeds $100,000 ($50,000 for married filing separately) the deduction is reduced.
And the mortgage insurance deduction is eliminated once your AGI surpasses $109,000 ($54,500 if married filing separately). Also if you did not itemize on original return, it won’t make a difference.
How do I amend to claim mortgage insurance premiums (corrected Form 1098)?
