I just received a 1099DIV form from Ameritrade on an acct closed eleven months ago and forgot about. Do I have to amend to my returns for qualifying income of $12.90?

[MichaelL1 · Accepted solution]

I would not unless I was amending for other reasons also.

The dividends are taxed at lower rate and in some cases not at all.

The tax might be $2, which is minimal. 

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Thank you for your help.