$6.28 of the Nov 2012 Special Div was Return of Capital
I noticed that the cost basis of the WYNN shares I bought last summer had been reduced, so I contacted my broker and they said that $6.2816 of the special dividend paid last November was considered Return of Capital.
The broker had reported all of it as ordinary/qualified divs on lines 1a and 1b of my 1099-DIV. It should have been on line 3.
I recommend checking your 1099-DIV to see how this was reported, and check the cost basis your broker is currently calculating.
If you are in the 15% or lower marginal tax bracket, qualified divs were taxed at 0% in 2012, so this type of error won't make any difference in your federal tax due.
But if you're in a higher than 15% tax bracket, you will end up paying tax twice - once if the amount was reported as ordinary/qualified div, and again when you sell because your cost basis was reduced.
It may also affect your state tax; in my state, there's no threshold where ordinary/qualified divs are not taxed, so having it on the wrong line on my 1099-DIV would have cost me extra state tax if I hadn't noticed.