A Nominee Dividend are dividends reported to you that actually belong to someone else.  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.