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- 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.
Statistical Tables Line Item Counts SOI Bulletin Articles Metadata
Statistical Tables
*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: | Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions |
| Classified by: | Selected NAICS Industrial Sector* |
| Tax Years: | 2014 2012 2010 2008 2006 2004 |
| Classified by: | Selected Country of Incorporation |
| Tax Years: | 2014 2012 2010 2008 2006 2004 |
| Classified by: | Selected Country of Incorporation and NAICS Industrial Sector* |
| Tax Years: | 2008 2006 2004 |
| U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations | |
| Data Presented: | Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income |
| Classified by: | Selected NAICS Industrial Sector* |
| Tax Years: | 2002 2000 1998 1996 1994 1992 1988 |
| Classified by: | Selected Country of Incorporation |
| Tax Years: | 2002 2000 1998 1996 1994 1992 1988 |
| Classified by: | Selected Country of Incorporation and NAICS Industrial Sector* |
| Tax Years: | 2002 2000 1998 1996 1994 1988 |
| U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations | |
| Data Presented: | Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS) |
| Classified by: | Selected NAICS Industrial Sector |
| Tax Year: | 1998 |
| Controlled Foreign Corporations and Their Foreign Disregarded Entities | |
|
Data Presented: |
Number, Assets, Earnings |
|
Classified by: |
Selected Country of Incorporation |
|
Tax Years: |
2012 2008 |
|
Classified by: |
Selected NAICS Industrial Sector* |
|
Tax Years: |
2012 2008 |
SOI Bulletin Articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Controlled Foreign Corporations
2010 2008 2006 2004 2002 2000 1998 1996 1994
- Statistics of Income Studies of International Income and Taxes
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