This is probably a no brainer simple question.
I noticed for the first time on a 1099-DIV I had "non dividend distributions". A quick google says:
A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. A Form 1099-DIV or other statement showing the nondividend distribution should be issued to the taxpayer. On Form 1099-DIV, a nondividend distribution will be shown in box 3 and generally is not taxable. If you do not receive such a statement, you report the distribution as an ordinary dividend.
Basis adjustment. A nondividend distribution reduces the basis of your stock. It is not taxed until your basis in the stock is fully recovered. This nontaxable portion is also called a return of capital. It is a return of your investment in the stock of the company. If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first.
When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain on Schedule D. Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock.
Okay, no problem. I need to go back and find that equity and reduce my basis by about $130. No problem. Except, damned if I can figure out WHICH equity it is. I have no obvious single transaction for that amount. I have no transactions for the year that are described even remotely like "nondividend distribution." I can only suspect it is a handful of things that add up to $130, but ... which ones?
I'd sure LIKE to do things correctly and reduce my basis in my records. But how the heck to I figure out what to reduce?