My IB statement in Dec 03 shows this: 2003-12-22, 00:00:00 NXPS -- -0.5333 1.4500 0.77 0.00 That is listed under the stock transaction section. Basically saying at midnight I shorted half a shard of NXPS. I have never traded NXPS. IB says it is a dividend. IF it was a dividend why is it under the stock trading section? Why would it be short a share if its a dividend? I bring this up now because its throwing my taxes off by $0.77 . Its included in the 1099 TOTAL GROSS PROCEEDS section and not the dividend received. If anyone know what this transaction might be please let me know. Thanks Oh theres no record of myself ever buying this back yet I currently am not short.