SOI Tax Stats - U.S. Possessions Corporations
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Data are taken from:
-
Form 1120 - U.S. Corporation Income Tax Return
- Form 5712 - Election to be Treated as a Possessions Corporation
- Form 5735 - Possessions Corporation Tax Credit Allowed Under Section 936
Possessions Tax Credits are claimed by certain corporations that do business in U.S. possessions, most often in Puerto Rico. These credits are also shown in selected statistical tables within Corporation Tax Statistics
In general, the Possessions Tax Credit was repealed effective for taxable years beginning after December 31, 2005. Thus, no data for the credit are available after that date.
U.S. Possessions Corporation Returns Metadata
Statistical Tables
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
| U.S. Possessions Corporations: Balance Sheet Items | |
| Classified by: | Selected Industry |
| Tax Years: | 2005 2003 2001 1999 1997 1995 1993 |
| U.S. Possessions Corporations: Income Statement Items and Distributions to Stockholders | |
| Classified by: | Selected Industry |
| Tax Years: | 2005 2003 2001 1999 1997 1995 1993 |
| Returns of Active U.S. Possessions Corporations in Puerto Rico: Tax Benefits, Employment, and Compensation of Employees | |
| Classified by: | Selected Manufacturing Industries |
| Tax Years: | 1995 1993 |
SOI Bulletin Articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- U.S. Possessions Corporations
2005 2003 2001 1999 & 1997 1995
- Statistics of Income Studies of International Income and Taxes
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Page Last Reviewed or Updated: 2012-08-02
