Threshold for 1040X filing due to revised income

[NewCanadian]

My Canada return assessment is now completed. My Canada tax liability has gone up as well my C$ interest income is also gone up. These numbers are now different from what I had filed in as Canadian income in 1040 MFJ.

The net tax payable now for 1040 is about $ 55. Not sure whether I need to file 1040X for this small amount. Are there any guidelines or known threshold for filing 1040X. I understand official answer is $ 1.

If the answer to file 1040X is yes, would it be a good idea for future years to pay an additional tax of $ 100 over and above actual to allow such small difference requiring filing of 1040X?

Thanks for your input.

[nelsona]

You need to file 1040X of course.

In future yesrs you need to file an accurate tax return. period.

Why would you not be able to file correctly the first time. f you are unsure of an number, or can't get info on time, use extension until you can.