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
*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. U.S. Corporations and Their Controlled Foreign Corporations: Number, Assets, Receipts, Earnings, Taxes, Global Intangible Low-Taxed Income, Shareholder's Income from Foreign Corporation, and Related Party Transactions | Industrial Sector and Selected Industrial Subsector of Controlled Foreign Corporation | 2021 XLSX 2018 XLSX 2016 XLS 2014 XLS 2012 XLS 2010 XLS 2008 XLS 2006 XLS 2004 XLS |
| Table 2. U.S. Corporations and Their Controlled Foreign Corporations: Number, Assets, Receipts, Earnings, Taxes, Global Intangible Low-Taxed Income, Shareholder's Income from Foreign Corporation, and Related Party Transactions | Selected Country of Incorporation of Controlled Foreign Corporation | 2021 XLSX 2018 XLSX 2016 XLS 2014 XLS 2012 XLS 2010 XLS 2008 XLS 2006 XLS 2004 XLS |
| Table 3. Number, Earnings, and Taxes by Form 5471 Revision and Separate Category of Income of Controlled Foreign Corporation | Separate Category of Income | 2018 XLSX |
| 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* | 2008 XLS 2006 XLS 2004 XLS |
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* | 2002 XLS 2000 XLS 1998 XLS 1996 XLS 1994 XLS 1992 XLS 1988 XLS |
| 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 | 2002 XLS 2000 XLS 1998 XLS 1996 XLS 1994 XLS 1992 XLS 1988 XLS |
| 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* | 2002 XLS 2000 XLS 1998 XLS 1996 XLS 1994 XLS 1988 XLS |
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 | 1998 XLS |
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 | 2012 XLS 2008 XLS |
| 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* | 2012 XLS 2008 XLS |
SOI Bulletin articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
Controlled Foreign Corporations
Statistics of Income Studies of International Income and Taxes