dividends received deduction for individuals
This deduction was designed for U.S. corporations only; individual investors are not eligible. Subject to certain restrictions, U.S. corporations are eligible to take a dividends-received deduction equal to approximately 70% of qualifying dividends received from other taxable domestic corporations.ubject to certain restrictions, U.S. corporations are eligible to take a dividends-received deduction equal to approximately 70% of qualifying dividends received from other taxable domestic corporations.