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Dividend Received Deduction (for corporations)

Dividend Received Deduction Tax Table

Why we provide this information:

U.S. corporations may exclude 70% of certain dividends they receive from other domestic corporations of which they own less than 20%. Accordingly, corporate mutual fund shareholders may exclude a portion of the ordinary dividend received from mutual fund investments to the same extent the fund receives certain domestic dividends.


Shares of Oppenheimer funds are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested.

Before investing in any of the Oppenheimer funds, investors should carefully consider a fund's investment objectives, risks, charges and expenses. Fund prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com, or calling 1.800.CALL OPP (225.5677). Read prospectuses and summary prospectuses carefully before investing.

Oppenheimer funds are distributed by OppenheimerFunds Distributor, Inc.
Two World Financial Center, 225 Liberty Street, New York, NY 10281-1008