1120 Schedule C (2025) - Dividends, Inclusions, and Special Deductions

This form is used by corporations filing Form 1120 to report dividend income, inclusions, and special deductions. It tracks dividends received from both domestic and foreign corporations.

To use the Upload PDF endpoint for this document, you must use A_1120_SCHEDULE_C_2025 in the form_type parameter.

Field descriptions

The following fields are available on this document type:

JSON AttributeData TypeDescription
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:yearIntegerYear
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line1DividendsFromLessThan20OwnedDomesticCorporations:aDividendsAndInclusionsMoneyLine 1 - Dividends From Less-Than-20%-Owned Domestic Corporations
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line1DividendsFromLessThan20OwnedDomesticCorporations:cSpecialDeductionsABMoneyLine 1 - Dividends From Less-Than-20%-Owned Domestic Corporations
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line2DividendsFrom20OrMoreOwnedDomesticCorporations:aDividendsAndInclusionsMoneyLine 2 - Dividends From 20%-Or-More-Owned Domestic Corporations
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line2DividendsFrom20OrMoreOwnedDomesticCorporations:cSpecialDeductionsABMoneyLine 2 - Dividends From 20%-Or-More-Owned Domestic Corporations
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line3DividendsOnCertainDebtFinancedStockOfDomesticAndForeignCorporations:aDividendsAndInclusionsMoneyLine 3 - Dividends On Certain Debt-Financed Stock Of Domestic And Foreign Corporations
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line3DividendsOnCertainDebtFinancedStockOfDomesticAndForeignCorporations:cSpecialDeductionsABMoneyLine 3 - Dividends On Certain Debt-Financed Stock Of Domestic And Foreign Corporations
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line4DividendsOnCertainPreferredStockOfLessThan20OwnedPublicUtilities:aDividendsAndInclusionsMoneyLine 4 - Dividends On Certain Preferred Stock Of Less-Than-20%-Owned Public Utilities
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line4DividendsOnCertainPreferredStockOfLessThan20OwnedPublicUtilities:cSpecialDeductionsABMoneyLine 4 - Dividends On Certain Preferred Stock Of Less-Than-20%-Owned Public Utilities
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line5DividendsOnCertainPreferredStockOf20OrMoreOwnedPublicUtilities:aDividendsAndInclusionsMoneyLine 5 - Dividends On Certain Preferred Stock Of 20%-Or-More-Owned Public Utilities
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line5DividendsOnCertainPreferredStockOf20OrMoreOwnedPublicUtilities:cSpecialDeductionsABMoneyLine 5 - Dividends On Certain Preferred Stock Of 20%-Or-More-Owned Public Utilities
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line6DividendsFromLessThan20OwnedForeignCorporationsAndCertainFscs:aDividendsAndInclusionsMoneyLine 6 - Dividends From Less-Than-20%-Owned Foreign Corporations And Certain FSCs
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line6DividendsFromLessThan20OwnedForeignCorporationsAndCertainFscs:cSpecialDeductionsABMoneyLine 6 - Dividends From Less-Than-20%-Owned Foreign Corporations And Certain FSCs
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line7DividendsFrom20OrMoreOwnedForeignCorporationsAndCertainFscs:aDividendsAndInclusionsMoneyLine 7 - Dividends From 20%-Or-More-Owned Foreign Corporations And Certain FSCs
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line7DividendsFrom20OrMoreOwnedForeignCorporationsAndCertainFscs:cSpecialDeductionsABMoneyLine 7 - Dividends From 20%-Or-More-Owned Foreign Corporations And Certain FSCs
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line8DividendsFromWhollyOwnedForeignSubsidiaries:aDividendsAndInclusionsMoneyLine 8 - Dividends From Wholly Owned Foreign Subsidiaries
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line8DividendsFromWhollyOwnedForeignSubsidiaries:cSpecialDeductionsABMoneyLine 8 - Dividends From Wholly Owned Foreign Subsidiaries
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line9SubtotalAddLines1Through8:aDividendsAndInclusionsMoneyLine 9 - Subtotal. Add Lines 1 Through 8
a_1120_schedule_c_2025-Part01-DividendsInclusionsAndSpecialDeductionsLine1-9:line9SubtotalAddLines1Through8:cSpecialDeductionsABMoneyLine 9 - Subtotal. Add Lines 1 Through 8
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line10DividendsFromDomesticCorporationsReceivedByASmallBusinessInvestment:aDividendsAndInclusionsMoneyLine 10 - Dividends From Domestic Corporations Received By A Small Business Investment
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line10DividendsFromDomesticCorporationsReceivedByASmallBusinessInvestment:cSpecialDeductionsABMoneyLine 10 - Dividends From Domestic Corporations Received By A Small Business Investment
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line11DividendsFromAffiliatedGroupMembers:aDividendsAndInclusionsMoneyLine 11 - Dividends From Affiliated Group Members
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line11DividendsFromAffiliatedGroupMembers:cSpecialDeductionsABMoneyLine 11 - Dividends From Affiliated Group Members
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line12DividendsFromCertainFscs:aDividendsAndInclusionsMoneyLine 12 - Dividends From Certain FSCs
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line12DividendsFromCertainFscs:cSpecialDeductionsABMoneyLine 12 - Dividends From Certain FSCs
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line13ForeignSourcePortionOfDividendsReceivedFromASpecified10OwnedForeign:aDividendsAndInclusionsMoneyLine 13 - Foreign-Source Portion Of Dividends Received From A Specified 10%-Owned Foreign
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line13ForeignSourcePortionOfDividendsReceivedFromASpecified10OwnedForeign:cSpecialDeductionsABMoneyLine 13 - Foreign-Source Portion Of Dividends Received From A Specified 10%-Owned Foreign
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line14DividendsFromForeignCorporationsNotIncludedOnLine36781112Or13:aDividendsAndInclusionsMoneyLine 14 - Dividends From Foreign Corporations Not Included On Line 3 6 7 8 11 12 Or 13
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line15TextLine 15
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line16ASubpartFInclusionsDerivedFromTheSaleByAControlledForeignCorporation:aDividendsAndInclusionsMoneyLine 16A - Subpart F Inclusions Derived From The Sale By A Controlled Foreign Corporation
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line16ASubpartFInclusionsDerivedFromTheSaleByAControlledForeignCorporation:cSpecialDeductionsABMoneyLine 16A - Subpart F Inclusions Derived From The Sale By A Controlled Foreign Corporation
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line16BSubpartFInclusionsDerivedFromHybridDividendsOfTieredCorporations:aDividendsAndInclusionsMoneyLine 16B - Subpart F Inclusions Derived From Hybrid Dividends Of Tiered Corporations
a_1120_schedule_c_2025-Part02-DividendsInclusionsAndSpecialDeductionsLine10-16:line16COtherInclusionsFromCfcsUnderSubpartFNotIncludedOnLine16A16BOr17:aDividendsAndInclusionsMoneyLine 16C - Other Inclusions From CFCs Under Subpart F Not Included On Line 16A 16B Or 17
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line17GlobalIntangibleLowTaxedIncomeGiltiAttachFormS5471AndForm8992:aDividendsAndInclusionsMoneyLine 17 - Global Intangible Low-Taxed Income (GILTI) (Attach Form(s) 5471 And Form 8992)
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line18GrossUpForForeignTaxesDeemedPaid:aDividendsAndInclusionsMoneyLine 18 - Gross-Up For Foreign Taxes Deemed Paid
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line19IcDiscAndFormerDiscDividendsNotIncludedOnLine12Or3:aDividendsAndInclusionsMoneyLine 19 - IC-DISC And Former DISC Dividends Not Included On Line 1 2 Or 3
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line20OtherDividends:aDividendsAndInclusionsMoneyLine 20 - Other Dividends
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line21DeductionForDividendsPaidOnCertainPreferredStockOfPublicUtilities:cSpecialDeductionsABMoneyLine 21 - Deduction For Dividends Paid On Certain Preferred Stock Of Public Utilities
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line22Section250DeductionAttachForm8993:cSpecialDeductionsABMoneyLine 22 - Section 250 Deduction (Attach Form 8993)
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line23TotalDividendsAndInclusionsAddColumnALines9Through20:aDividendsAndInclusionsMoneyLine 23 - Total Dividends And Inclusions. Add Column (A) Lines 9 Through 20
a_1120_schedule_c_2025-Part03-DividendsInclusionsAndSpecialDeductionsLine17-24:line24TotalSpecialDeductionsAddColumnCLines9Through22:cSpecialDeductionsABMoneyLine 24 - Total Special Deductions. Add Column (C) Lines 9 Through 22

Sample document

Sample JSON result

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