What counts as cash-distributions for C corporation?

Hi I am looking at line 13 from schedule K of form 1120. It says: "enter the total amount of cash distributions and the book value of property distributions (other than cash) made during the tax year"

I believe that cash distributions exclude 1099-MISC payments made to independent contractors. But would cash distributions in this meaning include return of investment capital back to shareholders? Or any cash dividend/non-dividend distribution in general? Thanks!

posted

distributions (dividends) are cash and property paid to the corporation's stock owners for which the corporation is not entitled to a deduction (other than non-deductible expenses like life insurance).

another way to say this is that it's the distribution of a portion of the company's earnings )income whether taxable or not less deductions whether deductible or not.

But would cash distributions in this meaning include return of investment capital back to shareholders? Or any cash dividend/non-dividend distribution in general? the answer is yes.