Does a corrected 1099-div line3 require amending 2023 tax return?

[Bsch4477]

No. The amount doesn’t affect your tax liability. It reduces your cost basis in your asset which your financial institution should track. 

[Mike9241]

usually if line 3 is changed there's a change to another line.   if the security was sold during 2023, then you should also have received a corrected 1099-B because the originally reported tax basis is wrong.