Thank you very much! You're exactly right about the box 2A figure computation . After poking around some more among the various documents that TT generates, I found an explanation statement for Sch D, line 13. It lists the full $3989 distribution from the 1099-DIV, then on the line beneath that it lists a nominee distribution of $978.18. That explains the math of the original TT calculation of $2035.82.
This seems to reinforce my belief that a proration of the nominee distribution based on the values in individual boxes on 1099-DIV is a flawed process.
So please confirm that my approach for reporting nominee distributions is appropriate: override the $2035.82 on Sch B with $3014, and override Form 8949 by adding a line in part II that subtracts the $3989 as a nominee distribution. Then I see I need to review all linked forms and worksheets to override other relevant lines (like Sch. D, line 13).
