×
tax forms found in
Tax Form Code
Tax Form Name

California Free Printable 2022 California Schedule H (100S) S Corporation Dividend Income Deduction for 2023 California S Corporation Dividend Income Deduction

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2022-california-form-100-s-schedule-h.pdf, and you can print it directly from your computer.

S Corporation Dividend Income Deduction
2022 California Schedule H (100S) S Corporation Dividend Income Deduction

TAXABLE YEAR 2022 CALIFORNIA SCHEDULE S Corporation Dividend Income Deduction H (100S) Attach to Form 100S. Attach additional sheets if necessary. Corporation name Part I California corporation number Elimination of Intercompany Dividends (R&TC Section 25106) (a) Dividend payer (b) Dividend payee 1 2 3 (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 (g) Balance 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 2, line 9. See instructions. 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.) 7841223 (a) Dividend payer (b) Name of member of the water’s-edge group receiving dividend 1 2 3 (c) (d) Percentage of ownership of dividend payer Amount of qualifying dividends received by payee (see instructions) (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 (g) Deductible dividends 75% of column (d) or 100% dividends from construction projects Schedule H (100S) 2022 1 2 3 4 Total amounts in Part II, column (g). Enter on Form 100S, Side 2, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III Deduction for Dividends Paid to a Corporation by an Insurance Company (R&TC Section 24410) (a) Dividend payer (b) Dividend payee 1 2 3 Side 1 (c) Percentage of ownership of dividend payer (must be at least 80%) 1 2 3 4 (d) Total insurance dividends received (e) Qualified dividend percentage (see instructions) (f) Amount of qualified insurance dividends column (d) x column (e) Total amounts in Part III, column (g). Add Part I, line 4, column (d). Enter on Form 100S, Side 2, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (g) Deductible dividends 85% of column (f)
Extracted from PDF file 2022-california-form-100-s-schedule-h.pdf, last modified December 2022

More about the California Form 100-S Schedule H Corporate Income Tax TY 2022

We last updated the S Corporation Dividend Income Deduction in April 2023, so this is the latest version of Form 100-S Schedule H, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 100-S Schedule H directly from TaxFormFinder. You can print other California tax forms here.


eFile your California tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your California and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

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-S Schedule H.

Form Code Form Name
Form 100-S California S Corporation Franchise or Income Tax Return
Form 100-S Schedule K-1 Shareholder's Share of Income, Deductions, Credits, etc
Form 100 Schedule R Apportionment and Allocation of Income
Form 100 Schedule H Dividend Income Deduction
Form 100 Schedule P Alternate Minimum Tax and Credit Limitations - Corporations
Form 100-S Schedule D S Corporation Capital Gains and Losses and Built-In Gains
Form 100-S Schedule C S Corporation Tax Credits
Form 100-S Schedule B S Corporation Depreciation and Amortization
Form 100-S Schedule QS Qualified Subchapter S Subsidiary (QSub) Information

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-S Schedule H from the Franchise Tax Board in April 2023.

Show Sources >

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-S Schedule H

We have a total of seven past-year versions of Form 100-S Schedule H in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 Form 100-S Schedule H

2022 California Schedule H (100S) S Corporation Dividend Income Deduction

2021 Form 100-S Schedule H

2021 S Corporation Dividend Income Deduction Schedule H (100S)

2020 Form 100-S Schedule H

2020 Schedule H (100S) S Corporation Dividend Income Deduction

2018 Form 100-S Schedule H

2018 Schedule H (100S) S - Corporation Dividend Income Deduction

2017 Form 100-S Schedule H

2017 Schedule H (100S) S Corporation Dividend Income Deduction

2016 Form 100-S Schedule H

2015 Schedule H (100S) -- S Corp Dividend Income Deduction

S Corporation Dividend Income Deduction 2015 Form 100-S Schedule H

2015 Schedule H (100S) -- S Corp Dividend Income Deduction


TaxFormFinder Disclaimer:

While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/california/form-100-s-schedule-h