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Is there any minimal amount where you don't have to file an amended return? I didn't see anything in the instructions.

Nope. There's no minimum. But on the other hand there's no LAW that says you ever HAVE TO file an amended return. (IRS Pubs and form instructions don't count.) An amended return is an administrative device that the IRS created to let you fix a mistake, and stop interest and/or penalties from accruing, or make a claim for refund in a format they can deal with. (A "claim for refund" IS provided for in the Internal Revenue Code.)

As a practical matter they don't send out a bill for less than $10, that I've ever seen. The threshold was $5 for a long time, and that was a fairly poorly-kept secret.

I received a late 1099-DIV. It resulted in an additional tax liability of $30 (line 6 of 1040X). At the same time, there is a $29 foreign tax credit (line 7). Therefore, I owe $1 (line 19).

Since you've already prepped the 1040X, go ahead and file it. It might save you some grief, since it's possible when they run their matching program 15-18 months from now, they'll assess you for the $30 tax, but not give you credit for the $29, since you didn't put it on a Form 1116, or elect to claim it without filing the 1116.

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