Unfortunately, I tried that document when you first shared the link a few days back and it doesn't seem to apply. The only spot where nominee is mentioned discusses figures that appear on a 1099-B. My question is about capital gains that appear on the 1099-DIV.
Quoting from the link you shared:
"You received a Form 1099-B or 1099-S (or substitute statement) as a nominee for the actual owner of the property"
