You''re clearly dealing with a 1099-DIV, not a 1099-B.
Qualified dividends are taxed at favorable LTCG rates while non-qualified dividends are taxed at (typically higher) ordinary tax rates.
So for a given amount of Box 1a "Total ordinary dividends" as you decrease the Box 1b "Qualified dividends" more of your total dividends are taxed at "ordinary" rates and as you increase the Box 1b "Qualified dividends" more or your total dividends are taxed at LTGC rates.
Every thing else being equal more Qualified dividends increases your refund and less Qualified dividends decreases your refund.
Tom Young
