Clear Form
2016 Form OR-DRD
Office use only
18421601010000
Page 1 of 1, 150-102-038 (Rev. 10-16)
Oregon Department of Revenue
Oregon Dividends-Received Deduction
Submit original form—do not submit photocopy.
Legal name of entity as shown on your Oregon return
FEIN
–
Note: Deductions are allowed only for dividends included in federal taxable income (ORS 317.267).
B. Percent
A. Dividends received
C. Oregon deduction
(A x B = C)
1.
Dividends from less-than-20%-owned domestic
.00
.00
70%
corporations ............................................................................
2.
Dividends from 20%-or-more-owned domestic
.00
.00
80%
corporations ............................................................................
3.
Dividends on debt-financed stock of domestic and foreign
.00
corporations (same as federal deduction) .............................................................................................................
4.
Dividends on certain preferred stock of
.00
.00
70%
less-than-20%-owned public utilities .....................................
5.
Dividends on certain preferred stock of
.00
.00
80%
20%-or-more-owned public utilities .......................................
6.
Dividends from less-than-20%-owned foreign
.00
.00
70%
corporations and certain FSCs ...............................................
7.
Dividends from 20%-or-more-owned foreign
.00
.00
corporations and certain FSCs ...............................................
80%
8.
Dividends from wholly owned foreign subsidiaries
.00
.00
(if part of the Oregon consolidated group) .............................
100%
9.
Dividends from domestic corporations received by a small
business investment company operating under the Small
.00
.00
Business Investment Act of 1958 ...........................................
100%
.00
.00
10.
Dividends from affiliated group members ...............................
100%
.00
.00
11.
Dividends from certain FSCs ...................................................
100%
12.
Dividends from less-than-20%-owned foreign
.00
.00
70%
corporations (other than debt-financed stock) ........................
13.
Dividends from 20%-or-more-owned foreign
.00
.00
80%
corporations (other than debt-financed stock) ........................
14.
Income from controlled foreign corps under Subpart F
.00
.00
80%
[include Form(s) 5471] .............................................................
.00
.00
100%
15.
Gross-up (Section 78) dividend deduction ..............................
16.
IC-DISC and former DISC dividends not included on
.00
.00
100%
lines 1, 2, or 3 [Sec. 246(d)] ....................................................
17.
Dividends paid between foreign corporations both in any
•
.00
•
.00
listed foreign jurisdictions (100%) .......................................
100%
18.
Adjustment to dividends received by US corporation from
•
.00
•
.00
a corporation in a listed foreign jurisdiction (20%) ..............
20%
•
.00
19.
Total dividends-received deduction. Add lines 1 through 18 ..........................................................................