In this research, a modification of the Lie-Hori perturbation method developed by the authors in a recent investigation is used to compute the forced nutations of a non-rigid Earth model, including dissipative processes at the core-mantle boundary. The study is tackled within the Hamiltonian formalism of a two-layer Earth, where the viscous and electromagnetic couplings between mantle and core are introduced via generalized forces. The modified Lie-Hori method is introduced within the framework of the generalized Hamiltonian formalism. It, therefore, allows for calculating first-order perturbations in both conservative and non-conservative systems, while the classical Lie-Hori procedure is not designed to include generalized forces in the kernel to account for dissipative processes. Unlike other methods, ours presents the advantage of keeping the same dimensionality of the original problem, avoiding the doubling of the dimension of the phase space. With this mathematical refinement, differences in the derived nutation amplitudes at the microarcsecond level have been found when compared with the former, first approximation for dissipative systems based on damped oscillators -the only existing previous solution. Those figures are of relevance according to recent recommendations of the International Astronomical Union (IAU) and the International Association of Geodesy (IAG) based on the final report of the Joint Working Group on Theory of Earth rotation and validation.