This amount is usually very small that it is unlikely to change your return by more than a couple of dollars, if at all. If you bought a security and receive these 199A dividends, then you are a shareholder of the business which paid these dividends through the purchase of that security. In addition, the 199A dividends will provide you a deduction. Box 5 is not an income item, as it has already been included in Box 1 of your 1099. You can safely delete it from return. The IRS allows you to take this deduction, but you are not required to do so.
