California Dividend Income Deduction

Dividend Income Deduction
2023 Schedule H (100W) Dividend Income Deduction - Water's-Edge Filers7851233

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

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

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

We last updated the Dividend Income Deduction in February 2024, so this is the latest version of Form 100 Schedule H, fully updated for tax year 2023. 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.

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 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 Schedule H

We have a total of thirteen 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:

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

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