This document provides instructions for calculating factor relief for foreign dividends received by unitary corporations for Vermont corporate income tax purposes. It outlines how to list each foreign dividend payor in Column A and provide information about the dividend amount, taxable income, property, payroll, and receipts in Columns B through N. The totals from Columns L, M, and N are used to modify the apportionment percentage and determine the amount of foreign dividends subject to Vermont tax.