what do you do if you don't have access to a 1099-div form that has a very small amount of under $100 each year? can i guestimate for now and pay more, and amend later?

You should be able to log into your account and view tax documents. If not, you have two choices:

• file an extension
• make a best guess - it sounds like if you put something there the IRS may not bother you if your tax liability will be less than $25 difference.