ERC amendments changes RE

[schirallicpa]

My client needed to amend 2020 and 2021 for ERC 941 amendments.  This changes the carryforward of RE on the BS.  Do you recommend amending 2022 for these changes that are only affecting BS.  (Client is a C corp)

[Catherine]

For me, I'd just annotate the return with the changes made, and why, rather than amend. Else the IRS is going to be inundated with these no-tax-change amended returns, and in general they don't want to be bothered with amendeds unless tax change is greater than $50. YMMV.