I have had a stock loss as well as a dividend gain. Look at the 1040 form line 9a/b and line 13. I am awaiting my dividend (suppose to be here Monday) and will plan on dropping a loser to offset the gain for this year. I still might have some carryover loss write ($3000 per year) off as well. Example +$100 dividend -$100 stock loss = $0 gain.
Unfortunately, you are correct but I hope someday they will allow a tax deduction for dividends if you have capital loss for that stock. It's always a win, win for the government.
They also should modify the wash sale laws.