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Federal Free Printable Form 973 (Rev. November 2016) for 2021 Federal Corporation Claim for Deduction for Consent Dividends

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Corporation Claim for Deduction for Consent Dividends
Form 973 (Rev. November 2016)

Form 973 Corporation Claim for Deduction for Consent Dividends (Rev. November 2016) Department of the Treasury Internal Revenue Service ▶ Information For tax year beginning , 20 , and ending , 20 . Employer identification number Name of corporation Class of stock OMB No. 1545-0123 (Under Section 561 of the Internal Revenue Code) about Form 973 and its instructions is at www.irs.gov/form973. Number of shares outstanding on first day of tax year Number of shares outstanding on last day of tax year Description of dividend rights Actual distributions per share made in tax year* * If a distribution was not made on all shares of any class, describe any unequal treatment: Describe any other changes in outstanding stock during the tax year: (Use more sheets if necessary.) For Paperwork Reduction Act Notice, see back of form. Cat. No. 17059P Form 973 (Rev. 11-2016) Form 973 (Rev. 11-2016) Page 2 If any stock outstanding on the last day of the tax year is entitled to cumulative dividends, show the amount for earlier years unpaid at the beginning of the tax year. Give the class or classes of stock involved. (Use more sheets if necessary.) Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of form. Form 973 is filed by a corporation claiming a consent dividend deduction under section 565. Who may file. The consent dividend provisions apply to corporations that reasonably believe that they are subject to the accumulated earnings tax, personal holding companies, foreign personal holding companies, regulated investment companies, and real estate investment trusts. Limitations. A consent dividend deduction may only be taken as to the amount stated on Form(s) 972 (see below), for “consent stock” (as defined in section 565(f)(1)), which is not a “preferential dividend” (as defined in section 562(c)), and which would constitute a “dividend” (as defined in section 316) if actually paid. How to file. Attach Form 973 to the corporation’s income tax return for the tax year the corporation claims the consent dividend deduction. For each shareholder who agreed to treat the consent dividend as a taxable dividend, the corporation must also attach to its income tax return either the signed Form 972, Consent of Shareholder To Include Specific Amount in Gross Income, or an unsigned Form 972 with the same information stated on the signed Form 972. If the corporation submits an unsigned Form 972, it must retain the original, signed Form 972 in its records. Nonresident aliens and foreign shareholders. If the corporation receives a Form 972 from a nonresident alien or other foreign shareholder, the corporation must pay any withholding tax it would have withheld if the dividend had been actually paid (see Regulations section 1.565-5(a) and sections 1441 and 1442). Use the following forms to report and send the tax withheld. • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; • Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding; and • Form 1042-T, Annual Summary and Transmittal of Forms 1042-S. See the instructions for these forms for more detailed information on filing and transmitting the payment. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their content may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service at the address listed in the instructions of the tax return with which this form is filed.
Extracted from PDF file 2019-federal-form-973.pdf, last modified November 2016

More about the Federal Form 973 Estate Tax

We last updated the Corporation Claim for Deduction for Consent Dividends in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. You can print other Federal tax forms here.

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Other Federal Estate Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1041 U.S. Income Tax Return for Estates and Trusts
1041 (Schedule I) Alternative Minimum Tax - Estates and Trusts
Form 1041-ES Estimated Income Tax for Estates and Trusts
Form 8894 Request to Revoke Partnership Level Tax Treatment Election
990 (Schedule I-1) Continuation Sheet for Schedule I (Form 990)

Download all  tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 973 from the Internal Revenue Service in February 2020.

Show Sources >

About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Federal Form 973

We have a total of seven past-year versions of Form 973 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2019 Form 973

Form 973 (Rev. November 2016)

2018 Form 973

Form 973 (Rev. November 2016)

2017 Form 973

Form 973 (Rev. November 2016)

2016 Form 973

Form 973 (Rev. November 2016)

Corporation Claim for Deduction for Consent Dividends 2015 Form 973

Form 973 (Rev. December 2003)

Corporation Claim for Deduction for Consent Dividends 2012 Form 973

Form 973 (Rev. December 2003)

Corporation Claim for Deduction for Consent Dividends 2011 Form 973

Form 973 (Rev. December 2003)

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