Audit risk with a 540X

A relative is disorganized this year. Refinanced and they don’t have access to the first 1098. For several reasons there is stress. Owing a lot of money and not certain that they are going to be motivated to find the paperwork for a couple hundred dollar reduction in state income tax, their taxes were filed and taxes due with underwithholding penalty paid. Still would be standard deduction for federal.

How much of an audit risk does an amended return trigger? The spouse has a small amount of passive income from rental on an out of state farm with the only deductible expense being property taxes. The farm is in a state that doesn’t have state income tax. The rest of their income is reported on W-2s and 1099s.