did a bit of googling and found these links http://www.taxalmanac.org/index.php/Short_Sales_-_Open_at_Year-End http://invest-faq.com/cbc/tax-short-sales.html This should give you an idea on how to report open short sales.
You dont report open positions on D, thats all. Just make sure that its not included on your 1099-b total since it is proceeds of sale.
What do you suggest since most brokerage firms DO include short sale proceeds on a 1099-B regardless if it is open or closed?