SOI Tax Stats - International business tax statistics


Here you will find links to the Statistics of Income studies relating to the international business sector. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International individual tax statistics

Overview of U.S. taxes on international income

Controlled foreign corporations

Provides data on activities of foreign corporations controlled by U.S. corporations. Data are taken from Form 5471.

Corporate foreign tax credits

Corporate Foreign Tax Credit, Tax Year 2017 One SheetPDF

Provides data on foreign income and taxes reported by U.S. corporations claiming foreign tax credits. These credits are claimed to reduce or eliminate the double taxation of income earned overseas.  Data are taken from Form 1118.

Country-by-country report

Data are taken from Form 8975 - Country-by-Country Report and Form 8975 Schedule A - Tax Jurisdiction and Constituent Entity Information.

Foreign Controlled Domestic Corporations

Provides data on U.S. corporations with 50-percent-or-more stock ownership by a single foreign "person."  Covers balance sheet, income statement, and tax-related data.  Data are taken from Form 1120 series.

Foreign corporations with U.S. business operations

Provides data on foreign corporations with income connected to a U.S. trade or business.  Covers income statement and selected tax items.  Data are taken from Form 1120-F

Foreign sales corporations/IC-DISC'S

Foreign Sales Corporations (FSC's) are foreign companies created by a "parent" shareholder to derive tax benefits from the export of U.S. products.  Interest-Charge Domestic Sales Corporations (IC-DISC's) are domestic companies created for a similar purpose.  Data are taken from Forms 1120-FSC and 1120-IC DISC.

Foreign trusts

Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.

International boycotts

Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.

International provisions of the Tax Cuts and Jobs Act of 2017

Data are taken from Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts; Form 8992, Global Intangible Low-Taxed Income (GILTI); and Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).

One-time dividend received deduction

Provides data on a one-time deduction of extraordinary qualifying cash dividends received from controlled foreign corporations. U.S. corporations were eligible to claim this deduction for accounting periods ending between October 2004 and October 2006.  Data are taken from Form 8895.

Section 965 Transition Tax
Form 965  | Form 1120

Provides data on the transition tax from the inclusion of accumulated foreign earnings and profits from specified foreign corporations in taxable income per amended IRC section 965. Data are taken from the Forms 965 and 965-B, and from the Form 1120 series (1120, 1120-A, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and more).

Transactions of foreign-owned corporations

Provides data on financial transactions (such as stock purchases or interest payments) between U.S. corporations and their foreign owners.  This study is conducted every 2 years.  Data are taken from Form 5472.

U.S. possessions corporations

Provides data on income statements, balance sheets, tax, and "possessions tax credit" for qualifying U.S. possessions corporations.  Most of these corporations are located in Puerto Rico.  The Statistics of Income Division no longer conducts a study on U.S. Possessions Corporations.  Data are taken from Forms 1120, 5712, and 5735.