• 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 CountsPDF     SOI Bulletin Articles     Metadata   


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: Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions
     Classified by: Selected NAICS Industrial Sector*
     Tax Years: 2016XLS  2014XLS  2012XLS  2010XLS  2008XLS  2006XLS  2004XLS
     Classified by: Selected Country of Incorporation
     Tax Years: 2016XLS  2014XLS  2012XLS  2010XLS  2008XLS  2006XLS  2004XLS
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2008XLS  2006XLS  2004XLS 
 
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: 2002XLS  2000XLS  1998XLS  1996XLS  1994XLS  1992XLS  1988XLS
     Classified by: Selected Country of Incorporation
     Tax Years: 2002XLS  2000XLS  1998XLS  1996XLS  1994XLS  1992XLS  1988XLS
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2002XLS  2000XLS  1998XLS  1996XLS  1994XLS  1988XLS
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: 1998XLS
Controlled Foreign Corporations and Their Foreign Disregarded Entities

Data Presented:

Number, Assets, Earnings

Classified by:

Selected Country of Incorporation

Tax Years:

2012XLS  2008XLS

Classified by:

Selected NAICS Industrial Sector*

Tax Years:

2012XLS  2008XLS

SOI Bulletin Articles

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