I received a corrected Schedule K-1 for an MLP for tax year 2009. Most of the corrections are to passive losses or very minor income items and result in no change in my tax for 2009. However, there is a significant change in the capital account as shown on the K-1. Does the IRS track my partnership capital accounts and accumulated passive losses, or may I just make the correction for my own records and not file an amended return. Thank you.