California S Corporation Dividend Income Deduction

S Corporation Dividend Income Deduction
2023 100s-h Dividend Income Deduction7831233

Schedule H (100)  2023

Dividend Income Deduction

(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

(c)
Percentage of ownership of dividend
payer (must be at least 80%)

(d)
Total insurance dividends received

(e)
Qualified dividend percentage
(see instructions)

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

(b)
Dividend payee

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

(b)
Dividend payee

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

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

H (100)

CALIFORNIA SCHEDULE

California corporation number

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

1
2
3

(a)
Dividend payer

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

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.

1
2
3
4

1
2
3

(a)
Dividend payer

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

Corporation name	

Attach to Form 100. Attach additional sheets if necessary.

2023

TAXABLE YEAR

Extracted from PDF file 2023-california-form-100-s-schedule-h.pdf, last modified October 2023

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More about the California Form 100-S Schedule H Corporate Income Tax TY 2023

We last updated the S Corporation Dividend Income Deduction in February 2024, so this is the latest version of Form 100-S Schedule H, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 100-S Schedule H directly from TaxFormFinder. You can print other California tax forms here.

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-S Schedule H.

Form Code	Form Name
Form 100-S Schedule K-1	Shareholder's Share of Income, Deductions, Credits, etc Tax Credit
Form 100-S	California S Corporation Franchise or Income Tax Return Tax Return
Form 100 Schedule P	Alternate Minimum Tax and Credit Limitations - Corporations Tax Credit
Form 100 Schedule R	Apportionment and Allocation of Income
Form 100-S Schedule B	S Corporation Depreciation and Amortization
Form 100 Schedule H	Dividend Income Deduction
Form 100-S Schedule C	S Corporation Tax Credits Tax Credit
Form 100-S Schedule D	S Corporation Capital Gains and Losses and Built-In Gains
Form 100-S Schedule QS	Qualified Subchapter S Subsidiary (QSub) Information

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-S Schedule H from the Franchise Tax Board in February 2024.

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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-S Schedule H

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

2023 Form 100-S Schedule H

2023 100s-h Dividend Income Deduction

2022 Form 100-S Schedule H

2022 California Schedule H (100S) S Corporation Dividend Income Deduction

2021 Form 100-S Schedule H

2021 S Corporation Dividend Income Deduction Schedule H (100S)

2020 Form 100-S Schedule H

2020 Schedule H (100S) S Corporation Dividend Income Deduction

2018 Form 100-S Schedule H

2018 Schedule H (100S) S - Corporation Dividend Income Deduction

2017 Form 100-S Schedule H

2017 Schedule H (100S) S Corporation Dividend Income Deduction

2016 Form 100-S Schedule H

2015 Schedule H (100S) -- S Corp Dividend Income Deduction

2015 Form 100-S Schedule H

2015 Schedule H (100S) -- S Corp Dividend Income Deduction

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While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.