California Schedule B (100s) Draft - S Corporation Depreciation And Amortization - 2008 Page 3
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3TAXABLE YEAR
CALIFORNIA SCHEDULE
2008
S Corporation Dividend Income Deduction
H (100S)
See instructions for Schedule H (100S). Attach additional sheets if necessary.
Part I
Elimination of Intercompany Dividends (R&TC Section 25106)
(a)
(b)
Dividend payer
Dividend payee
1
2
3
(c)
(d)
(e)
(f)
(g)
Total amount of dividends received
Amount that qualifies for 100%
Amount from column (d) paid out of
Amount from column (d) paid out of
Balance
elimination
current year E&P
prior year E&P
column (c) minus column (d)
1
2
3
4
Enter total amounts of each column on line 4 above. If no entry in Part III, enter total from Part I, line 4, column (d) on Form 100S, Side 1, line 9.
Part II Deduction for Dividends Paid to a Fully Included 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.)
(a)
(b)
Dividend payer
Name of member of the water’s-edge group receiving dividend
1
2
3
(c)
(d)
(e)
(f)
(g)
Percentage of ownership of dividend payer
Amount of qualified dividends received by
Amount from column (d) paid out of
Amount from column (d) paid out of
Deductible dividends column (d) X .75 or
payee (see instructions)
current year E&P
prior year E&P
100% dividends from construction projects
1
2
3
4 Total amounts in column (g). Enter here and on Form 100S, Side 1, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III Deduction for Dividends Paid to a California Corporation by an Insurance Company (R&TC Section 24410)
(a)
(b)
Dividend payer
Dividend payee
1
2
3
(c)
(d)
(e)
(f)
(g)
Percentage of ownership of dividend payer
Total insurance dividends received
Qualified dividend percentage
Amount of qualified insurance dividends
Deductible dividends
(must be at least 80%)
(see instructions)
column (d) x column (e)
85% of column (f)
1
2
3
4 Total amounts in column (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Add amounts from Part I, line 4, column (d) and Part III, line 4, column (g). Enter here and on Form 100S, Side 1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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