From http://www.fool.com/personal-finance/taxes/2002/12/06/dividends-paid-on-short-sales.aspx
Dividends Paid on Short Sales
By Roy Lewis | More Articles
December 6, 2002
With the market as it, many of you have decided to include shorting in your
investment strategy. It's quite possible that one of the companies that you
shorted was one that pays a cash dividend. Since you are likely borrowing
the shares that you initially sold to create your short position, you are
required to reimburse the lend
