SOI Tax Stats - Controlled foreign corporations

 
  • Data are taken from Form 5471 - Information Return of U.S. Persons With Respect to Certain Foreign Corporations and Form 8858 - Information Return of U.S. Persons With Respect To Foreign Disregarded Entities
  • For U.S. income tax purposes, a foreign corporation is "controlled" if U.S. shareholders own more than 50% of its outstanding voting stock.
  • Data are also available for the One-Time Dividend Received Deduction reported on Form 8895.

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Statistical tables

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*Note:  For Tax Years prior to 1998, industry data are presented by Standard Industry Classification (SIC). Industry data for Tax Years 1998 to present are presented by North American Industry Classification System (NAICS)

U.S. Corporations and Their Controlled Foreign Corporations

Data Presented Classified By Tax Years
Table 1. Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions Selected NAICS Industrial Sector* 2018 XLSX  2016 XLS  2014 XLS  2012 XLS  2010 XLS  2008 XLS  2006 XLS  2004 XLS
Table 2.  Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions, by Selected Country of Incorporation of Controlled Foreign Corporation Selected Country of Incorporation 2018 XLSX  2016 XLS  2014 XLS  2012 XLS  2010 XLS  2008 XLS  2006 XLS  2004 XLS
Table 3. Number, Earnings, and Taxes by Form 5471 Revision and Separate Category of Income of Controlled Foreign Corporation Separate Category of Income 2018 XLSX
Table 3.  Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected Country of Incorporation and Industrial Sector of Controlled Foreign Corporation Selected Country of Incorporation and NAICS Industrial Sector* 2008 XLS  2006 XLS  2004 XLS 

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations

Data Presented Classified By Tax Years
Table 1.  Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected North American Industry Classification System (NAICS) Industrial Sector of Controlled Foreign Corporation Selected NAICS Industrial Sector* 2002 XLS  2000 XLS  1998 XLS  1996 XLS  1994 XLS  1992 XLS  1988 XLS
Table 2. Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected Country of Incorporation of Controlled Foreign Corporation Selected Country of Incorporation

2002 XLS  2000 XLS  1998 XLS  1996 XLS  1994 XLS  1992 XLS  1988 XLS

Table 3. Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected Country of Incorporation and North American Industry Classification System (NAICS) Industrial Sector of Controlled Foreign Corporation Selected Country of Incorporation and NAICS Industrial Sector* 2002 XLS  2000 XLS  1998 XLS  1996 XLS  1994 XLS  1988 XLS

U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations

Data Presented Classified By Tax Years
Table 4: Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS) Selected NAICS Industrial Sector 1998 XLS

Controlled Foreign Corporations and Their Foreign Disregarded Entities

Data Presented Classified By Tax Years
Table 3: Controlled Foreign Corporations and Their Foreign Disregarded Entities: Number, End-of-Year Total Assets, and Current Earnings and Profits (Less Deficit) After Income Taxes, by Selected Country of Incorporation Selected Country of Incorporation

2012 XLS  2008 XLS

Table 4: Controlled Foreign Corporations and Their Foreign Disregarded Entities: Number, End-of-Year Total Assets, and Current Earnings and Profits (Less Deficit) After Income Taxes, by Selected Industrial Sector Selected NAICS Industrial Sector* 2012 XLS 2008 XLS

SOI Bulletin articles

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