I found the answer. If you import your tcapital gains info directly from the institution it doesn't allow this, But if you enter you capital gains manually there is a checkbox for Adjustments to Proceeds, or something like that. This is where you put the code for wash sales (W) etc. One of the codes is 'N' - nominee. There you can deduct the amount that is not yours. For Div and Int you need to send the person a 10099-DIV or 1099-INT, unless if it's your spouse. I'm not sure if the same is true for capital gains.
