4
Form 1120-PC (2012)
Page
Schedule C
Dividends and Special Deductions
Dividends-Received
(see instructions)
(a) Subject to section
(b) Total dividends-
832(b)(5)(B)
received
Income
1
Dividends from less-than-20%-owned domestic corporations (other than debt-
financed stock)
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1
2
Dividends from 20%-or-more-owned domestic corporations (other than debt-financed
stock)
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2
3
Dividends on debt-financed stock of domestic and foreign corporations .
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3
4
4
Dividends on certain preferred stock of less-than-20%-owned public utilities
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5
Dividends on certain preferred stock of 20%-or-more-owned public utilities .
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5
6
Dividends on stock of certain less-than-20%-owned foreign corporations and certain
FSCs
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6
7
Dividends on stock of certain 20%-or-more-owned foreign corporations and certain
FSCs
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7
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8
Dividends from wholly owned foreign subsidiaries and certain FSCs .
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9
Dividends from affiliated companies
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9
10
Other dividends from foreign corporations not included on lines 3, 6, 7, or 8 .
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10
11
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Income from controlled foreign corporations under subpart F (attach Forms 5471) .
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12
Foreign dividend gross-up (section 78)
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12
13
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Other dividends (attach statement) .
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14
Total dividends. Add lines 1 through 13. Enter here and on Schedule A, line 2, or
Schedule B, line 2, whichever applies .
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14
Dividends-Received Deduction
(a) Subject to section
(b) Total dividends-
Deduction
832(b)(5)(B)
received deduction
15
Multiply line 1 by 70%
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15
16
Multiply line 2 by 80%
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16
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17
Deduction for line 3 (see instructions) .
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18
Multiply line 4 by 42%
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18
19
Multiply line 5 by 48%
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19
20
20
Multiply line 6 by 70%
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21
Multiply line 7 by 80%
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21
22
Enter the amount from line 8
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22
23
Total. Add lines 15 through 22. (See instructions for limitation.)
23
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Total. Add line 23, column (a), and line 9, column (a). Enter here and on Schedule F,
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line 10 .
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24
Total deductions. Add line 23, column (b), and line 9, column (b). Enter here and on Schedule A, line 36a, or
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Schedule B, line 20, whichever applies
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25
1120-PC
Form
(2012)