This paper reexamines the structures and energies of dibenzofuran and twenty PCDFs in S 1–S 3 states. It was demonstrated that, although the CIS method gives a false relative ordering of excited states, the false ordering can be remedied by the CIS(D) method. Moreover the CIS geometries of typical PCDF molecules reasonably agree with their SAC-CI geometries. It was found that molecules chlorinated at the 1- and 9-positions are twisted in the S 2 state but are planar in other states, except for 1,4,6,9-TeCDF and fully chlorinated dibenzofuran (OCDF). The twisted structure of 1,4,6,9-TeCDF occurs in the S 3 state, but the structure of OCDF is twisted in every state. We partitioned the molecule into the parent structure and four chlorine groups and measured the twist energy with reference to the ground state. Then, the S i ← S 0 0–0 transition energies ( i = 1, 2) calculated using the CIS(D) and MP2 methods could be expressed as a multiple linear equation with components and twist energy. It was further confirmed that if the multiple linear equation is corrected for residual correlation energies of the parent structure, it can predict the S 1 ← S 0 0–0 transition energies with high precision.