There is no duty to ever file an amended federal return for a mistake. I don't know about the state.
Sometimes you may want to file an amended return either to get an additional refund or to lower interest or penalties that the taxing authority might impose if they catch you.
In your case ,with such a small dividend, I wouldn't bother filing an amended return. $2 of extra income doesn't usually result in any extra tax. Especially if they are qualified dividends. Even if it did and you were unlucky with round up it could only be $1.
So if either the IRS or CO does catch that and does asses the extra $1 of income, then you can just pay it when they bill you in 6 months or a year. Even if that were to charge interest it won't be anything. The cost in your time and postage to amend would be much larger than the potential bill.
I bet you'll never hear from them.
If the amount were larger, say $1000, I would suggest amending.
In the future understand that 1099-DIVs/B can be issued well into February and even March or later depending upon the investments owned. (Some can't be issued until the companies owned file their taxes and they can sometimes get extensions. That's a real joy of investment in partnerships and closely-held companies).
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
