The answer does not seem to be the whole story. Note that a 1099-DIV box 2a is capital gains. I also seem to see double counting of capital gains. For 2024 I have a 1099-B that shows the gain from mutual fund sales, clear as a bell. However my 1099-DIV shows capital gains in box 2a and I can't see where they come from. I had the same fund last year, but no sale like this year, and there was no entry in the 2023 1099-DIV box 2a.
