Do I need to file an amended return if I received a corrected 1099R after I filed; however, the corrected 1099R is only $0.02 different from original?

[KarenJ]

No, you do not need to file an amended return. 

[mnovitzki]

Thank you for the response.  My gut feel was that I would not have to file an amended return; however, I could not find anywhere that describes this situation.  Do you have any reference for answering the way you did?

[Critter]

Amendments are only filed if there is a difference to report to the tax liability...2cents will make no change do don't waste the irs's time or yours.