Lines 29a and 29b - Net Operating Loss and Special Deductions This is an example of a completed calendar year Form 1120 (Page 1 through Line 36 only). There is a sign that patronage dividends are included on the special deductions line.The Name Control is underlined.The patronage dividend amount is deleted.The patronage dividend amount is edited on the other deductions line. The total deductions amount is corrected to include the patronage dividend amount.