Remove the amount from Box 52, if applicable (leave it blank) - Enter the sum of Box 52 + Box 53 in Box 53 - Ensure Box 53 equals the amount in Box 21 If the error persists, try rounding the box amounts (21 and 53) to the nearest dollar. 

The new capital gains rate is not going into effect this year, so both boxes are taxed at the same one-half (50%) rate.