REV-798 CT (05-12)
SCHEDULE C-2 PA DIVIDEND DEDUCTION SCHEDULE
MMDDYYYY
TAX YEAR
BEGINNING
START
TAX YEAR
CORPORATION NAME
REVENUE ID
ENDING
1
1
Federal Schedule C, Line (20), Total Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
2
Federal Schedule C, Line (15), Foreign Dividend Gross-Up (Section 78)
. . . . . . . . . . . . . . . . . . . .
3
Dividends from less-than-20%-owned foreign corporations listed on Lines (13)
3
and (14) of federal Schedule C x 70% - 0.70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Dividends from 20%-or-more-owned foreign corporations listed on Lines (13)
4
and (14) of federal Schedule C x 80% - 0.80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Dividends listed on Lines (13) and (14) of federal Schedule C from foreign
corporations that meet the “80% voting and value test” of IRC §1504(a)(2)
C
and otherwise would qualify for 100% deduction under IR
§243(a)(3)
5
if they were a domestic corporation. Do not list any amounts included in Item 4. . . . . . . .
6
Total PA Dividend Deduction - Add Lines 1, 2, 3, 4 and 5
6
. . . . . . . . . . . . . . . . . . . . . . . . . .
Enter this amount at Section C, Line (2A) on RCT-101.
SCHEDULE X
Taxpayers completing this schedule must provide beginning and ending balance sheets,
reflecting the consolidated net worth of the taxpayer and all subsidiaries.
TAX YEAR
BEGINNING
TAX YEAR
CORPORATION NAME
REVENUE ID
ENDING
Name
File in PA
Revenue ID
EIN
Name, SSN, EIN and/or Revenue ID Number of any individual or business entity owning all or a majority of the stock of the taxpayer.
Name
SSN or EIN
Revenue ID
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