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: 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. Controlled Foreign Corporations2010PDF 2008PDF 2006PDF 2004PDF 2002PDF 2000PDF 1998PDF 1996PDF 1994PDF Statistics of Income Studies of International Income and Taxes
