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 Excel Viewer *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 Classified By Tax Years Table 1. Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions Selected NAICS Industrial Sector* 2018XLSX 2016XLS 2014XLS 2012XLS 2010XLS 2008XLS 2006XLS 2004XLS Table 2. Number, Assets, Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions, by Selected Country of Incorporation of Controlled Foreign Corporation Selected Country of Incorporation 2018XLSX 2016XLS 2014XLS 2012XLS 2010XLS 2008XLS 2006XLS 2004XLS Table 3. Number, Earnings, and Taxes by Form 5471 Revision and Separate Category of Income of Controlled Foreign Corporation Separate Category of Income 2018XLSX Table 3. Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected Country of Incorporation and Industrial Sector of Controlled Foreign Corporation Selected Country of Incorporation and NAICS Industrial Sector* 2008XLS 2006XLS 2004XLS U.S. Corporations with Total Assets of $500 Million or More and Their 7,500 Largest Controlled Foreign Corporations Data Presented Classified By Tax Years Table 1. Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected North American Industry Classification System (NAICS) Industrial Sector of Controlled Foreign Corporation Selected NAICS Industrial Sector* 2002XLS 2000XLS 1998XLS 1996XLS 1994XLS 1992XLS 1988XLS Table 2. Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected Country of Incorporation of Controlled Foreign Corporation Selected Country of Incorporation 2002XLS 2000XLS 1998XLS 1996XLS 1994XLS 1992XLS 1988XLS Table 3. Number, Assets, Receipts, Earnings, Taxes, Distributions, and Subpart F Income, by Selected Country of Incorporation and North American Industry Classification System (NAICS) Industrial Sector of Controlled Foreign Corporation Selected Country of Incorporation and NAICS Industrial Sector* 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 Classified By Tax Years Table 4: Number, Assets, Receipts, and Earnings, Standard Industrial Classification (SIC) and North American Industry Classification System (NAICS) Selected NAICS Industrial Sector 1998XLS Controlled Foreign Corporations and Their Foreign Disregarded Entities Data Presented Classified By Tax Years Table 3: Controlled Foreign Corporations and Their Foreign Disregarded Entities: Number, End-of-Year Total Assets, and Current Earnings and Profits (Less Deficit) After Income Taxes, by Selected Country of Incorporation Selected Country of Incorporation 2012XLS 2008XLS Table 4: Controlled Foreign Corporations and Their Foreign Disregarded Entities: Number, End-of-Year Total Assets, and Current Earnings and Profits (Less Deficit) After Income Taxes, by Selected Industrial Sector Selected NAICS Industrial Sector* 2012XLS 2008XLS SOI Bulletin Articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. Controlled Foreign Corporations2010PDF 2008PDF 2006PDF 2004PDF 2002PDF 2000PDF 1998PDF 1996PDF 1994PDF Statistics of Income Studies of International Income and Taxes
