A corporation files Form 973 to claim a consent dividend deduction under Internal Revenue Code section 565. Current Revision Form 973 PDF Recent Developments None at this time Other Items You May Find Useful All Form 973 Revisions Other Current Products Related About Form 972, Consent of Shareholder to Include Specific Amount in Gross Income About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S