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Do you mean short term capital distributions that are reported as a negative amount?
Are you looking for payments made in lieu of dividends while the short sale is open?
If so, the "Payments in lieu of dividends" subsection of the "Short Sales" section of IRS Publication 550 states that you can deduct them as investment interest if the short sale is open 45 days after the "dividend" is paid; otherwise they add to the basis.