What do you mean by "removal from reg. Div."?
On a 1099-DIV ordinary dividends are reported on line 1, the *part* of line 1a that are qualified dividends are reported on line 1b. Line 1b is always the same as or less than line 1a since line 1a reports all the dividends and line 1b the amount of line 1a that are qualified.
If the line 1b amount was changes then it probably would affect the amount of tax owed or refund amount depending on your circumstances. If the amount is small then it might not be worth the effort to amend.
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**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.**
