SOI Tax Stats - One-time dividends received deduction

• 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.

SOI Bulletin articles

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

• The One-Time Received Dividend Deduction PDF
• Statistics of Income Studies of International Income and Taxes