California Dividend Income Deduction

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Dividend Income Deduction
2024 SCHEDULE H (100) Dividend Income DeductionTAXABLE YEAR

2024

CALIFORNIA SCHEDULE

Dividend Income Deduction

H (100)

Attach to Form 100. Attach additional sheets if necessary.
Corporation name

Part I

California corporation number

Elimination of Intercompany Dividends (R&TC Section 25106)

~

(a)
Dividend payer

I

(b)
Dividend payee

1
2
3

J
7831243

7

(c)
Total amount of dividends received
1
2
3
4

(d)
Amount that qualifies for 100%
elimination

(e)
Amount from column (d) paid out of
current year earnings and profits

(f)
Amount from column (d) paid out of
prior year earnings and profits

(g)
Balance
column (c) minus column (d)

-

@

I Enter

total amounts of each column on line 4 above. Enter total from Part I, line 4, column (d) on Form 100, Side 2, line 10.

I

Part II Deduction for Dividends Paid to a Corporation by an Insurance Company (R&TC Section 24410)
(a)
Dividend payer

(b)
Dividend payee

1
2
3
(c)
Percentage of ownership of dividend
payer (must be at least 80%)
1
2
3
4

(d)
Total insurance dividends received

Total amounts in column (g). Enter here and on Form 100, Side 2, line 11

(e)
Qualified dividend percentage
(see instructions)

(f)
Amount of qualified insurance dividends
column (d) x column (e)

(g)
Deductible dividends
85% of column (f)

■

Schedule H (100) 2024

Extracted from PDF file 2024-california-form-100-schedule-h.pdf, last modified June 2024

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More about the California Form 100 Schedule H Corporate Income Tax TY 2024

We last updated the Dividend Income Deduction in February 2025, so this is the latest version of Form 100 Schedule H, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form 100 Schedule H directly from TaxFormFinder. You can print other California tax forms here.

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Related California Corporate Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form 100 Schedule H.

Form Code	Form Name
Form 100 Schedule P	Alternate Minimum Tax and Credit Limitations - Corporations Tax Credit
Form 100 Schedule R	Apportionment and Allocation of Income

Download all CA tax forms View all 175 California Income Tax Forms

Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 100 Schedule H from the Franchise Tax Board in February 2025.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of California Form 100 Schedule H

We have a total of fourteen past-year versions of Form 100 Schedule H in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form 100 Schedule H

2024 SCHEDULE H (100) Dividend Income Deduction

2023 Form 100 Schedule H

2023 Schedule H (100W) Dividend Income Deduction - Water's-Edge Filers

2022 Form 100 Schedule H

2022 Form H (100) Dividend Income Deduction

2021 Form 100 Schedule H

2021 Form H (100) Dividend Income Deduction

2020 Form 100 Schedule H

2020 Form H (100) Dividend Income Deduction

2019 Form 100 Schedule H

2019 Schedule H (100) - Dividend Income Deduction

2018 Form 100 Schedule H

2018 Schedule H (100) - Dividend Income Deduction

2017 Form 100 Schedule H

2017 Schedule H (100) - Dividend Income Deduction

2016 Form 100 Schedule H

2016 Schedule H (100) Dividend Income Deduction

2015 Form 100 Schedule H

2015 Schedule H (100) -- Dividend Income Deduction

2014 Form 100 Schedule H

2014 Schedule H (100) -- Dividend Income Deduction

2013 Form 100 Schedule H

2013 Schedule H (100) -- Dividend Income Deduction

2012 Form 100 Schedule H

2012 Schedule H (100) -- Dividend Income Deduction

2011 Form 100 Schedule H

2011 Schedule H (100) -- Dividend Income Deduction

TaxFormFinder Disclaimer:

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