AS57
Level 1

Corrected 1099-DIV

I e-filed my taxes on time for 2021.  It's now almost 9 months later and I have received two corrected 1099-DIV forms within a few weeks of each other and after running the number the sum of these two corrected forms show I would owe an additional $59.  I have done online reseach on rather I need to amend, not amend, or would I just receive a bill for the additional amount.  During my research I found the following confusing information:

  • If at the time you filed, you included all of you information to the best of you ability, you do not need to amend.
  • If the difference is not a sugnificant amount, you do not need to amend.
    • A sugnificant amount is left to interpritation, what is the number considered to be a sugnificant amount?
  • You need to amend.
  • You do not need to amend, the IRS will bill you for the difference.

Which of these stements are correct?

Am I required to amend for a $59 difference owed.