California Dividend Income Deduction

Dividend Income Deduction
2023 Schedule H (100W) Dividend Income Deduction - Water's-Edge Filers
7851233

Schedule H (100W)  2023

(c)
Total amount of dividends received

(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

(b)
Dividend payee

(c)
(d)
(e)
(f)
Percentage of ownership of dividend payer
Total insurance dividends received
Qualified dividend percentage
Amount of qualified insurance dividends
(must be at least 80%)
(see instructions)
column (d) x column (e)
1
2
3
4	 Total amounts in column (g). Enter here and on Form 100W, Side 2, line 11b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1
2
3

(a)
Dividend payer

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

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

California corporation number

H (100W)

CALIFORNIA SCHEDULE

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

(g)
Deductible dividends
column (d) X .75 or
100% dividends from
construction projects

(b)
Name of member of the water’s-edge group receiving dividend

1
2
3
4	 Total amounts in column (g). Enter here and on Form 100W, Side 2, line 11a  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)
(d)
Percentage of ownership of dividend payer Amount of qualifying dividends received by
payee (see instructions)

1
2
3

(a)
Dividend payer

(b)
Dividend payee

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

Part II	 Deduction for Qualifying Dividends Paid to a Member of a Water’s-Edge Combined Report (R&TC Section 24411)
	
(Foreign dividends paid by partially included members of a water’s-edge combined report cannot be computed on this schedule.)

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

1
2
3
4

1
2
3

(a)
Dividend payer

Part I	 Elimination of Intercompany Dividends (R&TC Section 25106)

Corporation name	

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

Dividend Income Deduction — Water’s-Edge Filers

Attach to Form 100W. Attach additional sheets if necessary.

2023

TAXABLE YEAR