For Form 1040 where on the Dividend Income Worksheet do I enter 1099-DIV Box 9 - Cash Liquidation Distributions?

[davetodd11]

I don't understand what Intuit's logic was when they designed the Dividend Income Worksheet in Form 1040, but I wish they'd done in a logical manner, like in the 1041.

I have looked through this worksheet several times, and see nothing referencing either 'Box 9' or 'Cash Liquidation Distributions'.  Where can these be entered?

[BobKamman]

Those are as rare as hen's teeth.  Without looking it up, I think you just reduce basis in the stock until it goes below zero, or is fully liquidated.  Then use Schedule D.  I think I remember a Merrill Lynch 1099-B doing that once.  

[ljr]

it doesn't get input anywhere - you or the client need to keep track or it and it goes to schedule D once it goes below zero basis for the loss