Reporting the Corporate Received Deduction (DRD) Amounts

[KLDJR]

What is DRD?  I see a report that indicates says "Factor Eligible for Exclusion" and Dividends Eligible for DRD.  I didn't get any Turbo Tax questions related to DRD like I did for exclusions related to State Tax deductions for US Gov Interest or Foreign tax deductions.  I searched the web but didn't get any answers as to what it is, how to report it or should I just ignore it?

[Anonymous_ · Accepted solution]

The DRD (dividends received deduction) is applicable to corporations.

See https://www.law.cornell.edu/uscode/text/26/243