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SOI Tax Stats - U.S. Possessions Corporations

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Data are taken from:

  • Form 1120 - U.S. Corporation Income Tax Return
  • Form 5712 - Election to be Treated as a Possessions Corporation
  • Form 5735 - Possessions Corporation Tax Credit Allowed Under Section 936

Possessions Tax Credits are claimed by certain corporations that do business in U.S. possessions, most often in Puerto Rico. These credits are also shown in selected statistical tables within Corporation Tax Statistics

In general, the Possessions Tax Credit was repealed effective for taxable years beginning after December 31, 2005.  Thus, no data for the credit are available after that date.

U.S. Possessions Corporation Returns Metadata



Statistical Tables

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

U.S. Possessions Corporations: Balance Sheet Items
     Classified by: Selected Industry
     Tax Years:   2005     2003     2001     1999      1997     1995      1993

U.S. Possessions Corporations: Income Statement Items and Distributions to Stockholders
     Classified by: Selected Industry
     Tax Years: 2005     2003     2001     1999     1997     1995     1993

Returns of Active U.S. Possessions Corporations in Puerto Rico: Tax Benefits, Employment, and Compensation of Employees
     Classified by: Selected Manufacturing Industries
     Tax Years: 1995      1993

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: 24-Mar-2014