Enrolled Agent Exam [Part 2] 18, Dividends-Received Deduction (DRD)

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Enrolled Agent Exam [Part 2] 18, Dividends-Received Deduction (DRD)

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This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The Dividends-Received Deduction (DRD) is exclusively for C corporations to mitigate triple taxation on dividends. - DRD percentages are set at 50%, 65%, or 100%, depending on the recipient corporation's ownership stake. - A critical exam trap is the taxable income limitation, which is waived if the full DRD creates or increases a Net Operating Loss (NOL). - To qualify, stock must be held for more than 45 days within a specific 91-day window around the ex-dividend date. - The DRD is reduced for dividends received from stock that was purchased with borrowed funds (debt-financed portfolio stock). For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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