2024 Dividends-Received Deduction for Corporate Investors

Corporate taxpayers are generally entitled to a deduction for dividends received from another domestic corporation. To determine the amount of dividends qualifying for this deduction, multiply the total ordinary dividends received during the calendar year 2024 by the percentage found in the table.

Please note that the dividends received deduction is subject to holding period requirements and other eligibility criteria and limitations.

MUTUAL FUND/ETF NAME

PERCENTAGE TO APPLY TO ORDINARY DIVIDENDS*

Avantis All Equity Markets ETF¹ (AVGE)

45.84%

Avantis All Equity Markets Value ETF¹ (AVGV)

37.19%

Avantis All International Markets Equity ETF¹ (AVNM)

0.00%

Avantis All International Markets Value ETF¹ (AVNV)

0.00%

Avantis Core Fixed Income ETF¹ (AVIG)

0.00%

Avantis Core Fixed Income Fund (AVIGX)

0.00%

Avantis Core Municipal Fixed Income ETF¹ (AVMU)

0.00%

Avantis Emerging Markets Equity ETF¹ (AVEM)

0.00%

Avantis Emerging Markets Equity Fund (AVEEX)

0.00%

Avantis Emerging Markets ex-China Equity ETF¹ (AVXC)

0.00%

Avantis Emerging Markets Small Cap Equity ETF¹ (AVDS)

0.00%

Avantis Emerging Markets Value ETF¹ (AVES)

0.00%

Avantis Inflation Focused Equity ETF¹ (AVIE)

100.00%

Avantis International Equity ETF¹ (AVDE)

0.00%

Avantis International Equity Fund (AVDEX)

0.00%

Avantis International Large Cap Value ETF¹ (AVIV)

0.00%

Avantis International Small Cap Equity ETF¹ (AVDS)

0.00%

Avantis International Small Cap Value ETF¹ (AVDV)

0.00%

Avantis International Small Cap Value Fund (AVDVX)

0.00%

Avantis Moderate Allocation ETF¹ (AVMA)

24.43%

Avantis Real Estate ETF¹ (AVRE)

0.00%

Avantis Responsible Emerging Markets Equity ETF¹ (AVSE)

0.00%

Avantis Responsible International Equity ETF¹ (AVSD)

0.00%

Avantis Responsible U.S. Equity ETF¹ (AVUS)

100.00%

Avantis Short-Term Fixed Income ETF¹ (AVSF)

0.00%

Avantis Short-Term Fixed Income Fund (AVSFX)

0.00%

Avantis U.S. Equity ETF¹ (AVUS)

100.00%

Avantis U.S. Equity Fund (AVUSX)

100.00%

Avantis U.S. Large Cap Equity ETF¹ (AVLC)

100.00%

Avantis U.S. Large Cap Value ETF¹ (AVLV)

100.00%

Avantis U.S. Large Cap Value Fund (AVLVX)

100.00%

Avantis U.S. Mid Cap Equity ETF¹ (AVMC)

100.00%

Avantis U.S. Mid Cap Value ETF¹ (AVMV)

100.00%

Avantis U.S. Small Cap Equity ETF¹ (AVSC)

100.00%

Avantis U.S. Small Cap Equity Fund (AVSCX)

78.64%

Avantis U.S. Small Cap Value ETF¹ (AVUV)

100.00%

Avantis U.S. Small Cap Value Fund (AVUVX)

100.00%

* Ordinary dividends includes net investment income distributions and short-term capital gain distributions.

¹ This fund is an actively managed Exchange Traded Fund (ETF) that does not seek to replicate the performance of a specified index. To determine whether to buy or sell a security, the portfolio managers consider, among other things, various fund requirements and standards, along with economic conditions, alternative investments, interest rates and various credit metrics. If the portfolio manager considerations are inaccurate or misapplied, the fund's performance may suffer.

IRS Circular 230 Disclosure: American Century Companies, Inc. and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with American Century Companies, Inc. of any of the matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.

This information is for educational purposes only and is not intended as tax advice. Please consult your tax advisor for more detailed information or for advice regarding your individual situation.

Exchange Traded Funds (ETFs): Foreside Fund Services, LLC - Distributor, not affiliated with American Century Investment Services, Inc.

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833-928-2684

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You should consider the fund's investment objectives, risks, and charges and expenses carefully before you invest. The fund's prospectus or summary prospectus, which can be obtained by visiting Avantisinvestors.com or by calling 833-928-2684, contains this and other information about the fund, and should be read carefully before investing. Investments are subject to market risk.

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Mutual Funds: American Century Investment Services, Inc., Distributor.

Exchange Traded Funds (ETFs): Foreside Fund Services, LLC – Distributor, not affiliated with American Century Investment Services, Inc.

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