Form 973

Form 973

A form a corporation files with the IRS to claim a tax deduction on a dividend it does not actually pay. That is, if a stockholder consents to have a dividend considered as part of the stockholder's own income for tax purposes, the corporation may claim a deduction for this dividend even though it is not paid.
References in periodicals archive ?
Form 973 - Corporation Claim for Deduction for Consent Dividends
Form 973, Corporation Claim for Deduction for Consent Dividends.