Must I file an amended return after getting a corrected form showing a change to a 1b qualified dividend of $46? Does IRS 6721 and 6722 mean I don't have to refile?

[mstout52]

Since the change is less than $100, I am hoping I don't need to file an amended return but I really don't know. thanks.

[KenH1 · Accepted solution]

I would not amend for such a small amount.  

The IRS will eventually send a "statement of proposed changes" and either refund the difference, or ask you to pay the difference, with a very small interest-based penalty.

[mstout52]

Thank you so much for your response. My CFP feels the same way you do, but wanted to get another opinion before deciding. Very helpful.

[KenH1]

You're welcome!