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SOI Tax Stats - One-Time Dividends Received Deduction

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  • Data are taken from Form 8895 - One-Time Dividends Received Deduction for Certain Cash Dividends from Controlled Foreign Corporations.
  • This form was used by U.S. corporations to claim a one-time dividend deduction of 85% of the extraordinary qualifying cash dividends received from their controlled foreign corporations for accounting periods ending between Oct. 2004 and Oct. 2006.
  • Please visit Controlled Foreign Corporations for related data tables and articles.

Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

Number of Corporations Repatriating Dividends, Selected Items
     Classified by:


Cash and Qualifying Dividends Repatriated from Controlled Foreign Corporations (CFCs)
     Classified by:

Industry    Selected Country of CFC Incorporation


SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

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Page Last Reviewed or Updated: 18-Mar-2014