I received a late 1099C. My qualified dividends are $15.38. Is this something that I have to amend my return for?

[AnnetteB6]

If you mean that you received a corrected Form 1099-DIV showing a different amount for your qualified dividends, then you need to compare that amount with what was originally included on your return.  If the change is significant, then you should file an amended return.  If the change is only adding $15.38 to your total qualified dividends, then that is not likely to affect your bottom-line refund/balance due enough to require an amended return.  Just keep the corrected tax form with your records in the event that the IRS has a question.

If you mean that you received a Form 1099-C as stated above, then that is a different situation and an amended return should be filed to include the cancellation of debt income.