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If you used rounded figures on your return then no because that rounds down to $0. Otherwise I wouldn’t because I highly doubt 23 cents of additional income would change your tax liability. Plus I’m surprised you got a 1099-INT for 23 cents, I checked last night and BofA doesn’t even issue 1099-INTs for <$10 so I’m not reporting my savings interest this year (and I never have)
The answer is that you obviously do not need to amend your return for something that rounds to zero
No. But this is why you shouldn't fail earlier. Pretty easy to lose track of minor forms. I refused taxes from 3 years ago, received a big refund, but it didn't occur to me that the interest on that refund would be taxable until I got the 1099
They’re coming for you dawg! 😜
Interest from a refund? What?
Yes. You get/owe interest for anything that settles after April 15. In this case, it was 2- and 3- year old refile.
How did you file your return? The IRS isn’t accepting returns until 1/29
No, that small of an amount doesn’t matter