Yes, based on the amounts, that's what it sounds like happened. The IRS is saying your dividends were not qualified. One possible explanation: they did not receive a copy of your 1099-Div that shows $2261 in box 1b.
Review the IRS letter in detail and see if you can confirm this. Then verify that you have a 1099-DIV with an amount in box 1b. Then write back to the IRS and include a copy of your 1099-Div. Also include a copy of the qualified dividends and capital gains work sheet.
