If your actual 1099-DIV forms only have Box 1a and no Box 1b amount then it would appear that the Qualified Dividend and Capital Gains Worksheet should not be used because you had no such qualified dividends.
You should call the IRS number on the notice for more information as to why it was changed.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
