Nominee Dividends are dividends reported to you that belong to another person.
You cannot enter an amount greater than the ordinary dividend entered in Box 1 of form 1099-DIV. If you have Nominee Capital Gains Distributions, reduce the amount of Capital Gains Distributions reported in box 2a by the nominee amount.
DO NOT include the Nominee Capital Gains Distributions as a Nominee Dividend.
Click here for more information regarding how to assign the income to the actual owner.