I just received a Corrected Form 1099 for Tax Year 2011 (not 2012) from my Broker. A distribution for year 2011 from a Mutual Fund I own in a taxable account did an income reclassification. Originally there was a nondividend distribution (return of Capital) but it was changed to be a combination of nonqualified dividends, qualified divdends and nondividend distributions. Based on a rough estimate I will owe an additional $57.95 in Federal taxes and $19.32 in state taxes. Because these amounts are small do I need to file amended Federal and State Taxes for 2011? Thanks for the great help.

Doug