Qualified dividends and Capital Gains are taxed at 0%, 15%, or 20% tax rate depending on your income. Therefore, if you first enter 1a and then 1b you tax liability might decrease because qualified dividends are taxed more favorable than ordinary dividends.
Your 1099-DIV should have an entry in both 1a and 1b, if it has an entry in 1b. Please be sure that you have an entry in both 1a (total ordinary dividends which includes the amount in 1b) and 1b (qualified dividends).
You can look at your forms and find the Qualified Dividends and Capital Gain Tax Worksheet which is used to calculate your tax if you have Qualified dividends or Capital gains on your return.
[Edited 1/31/2021 | 12:05pm PST]
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