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Filing 2012 Taxes

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Filing 2012 Taxes

Filing 2012 taxes Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. Filing 2012 taxes What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. Filing 2012 taxes To use it, ask yourself each question in the left column, then see the related discussion in the right column. Filing 2012 taxes ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. Filing 2012 taxes Will I need an employer identification number (EIN)? See Identification Numbers. Filing 2012 taxes Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. Filing 2012 taxes What method can I use to account for my income and expenses? See Accounting Method. Filing 2012 taxes What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. Filing 2012 taxes What must I do if I have employees? See Employment Taxes. Filing 2012 taxes Which forms must I file? See Table 2 and Information Returns. Filing 2012 taxes Are there penalties if I do not pay my taxes or file my returns? See Penalties. Filing 2012 taxes What business expenses can I deduct on my federal income tax return? See Business Expenses. Filing 2012 taxes What records must I keep? How long must I keep them? See Recordkeeping. Filing 2012 taxes This publication provides basic federal tax information for people who are starting a business. Filing 2012 taxes It also provides information on keeping records and illustrates a recordkeeping system. Filing 2012 taxes Throughout this publication we refer to other IRS publications and forms where you will find more information. Filing 2012 taxes In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). Filing 2012 taxes See How To Get More Information later. Filing 2012 taxes Comments and suggestions. Filing 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes   You can email us at taxforms@irs. Filing 2012 taxes gov. Filing 2012 taxes Please put “Publications Comment” on the subject line. Filing 2012 taxes You can also send us comments from www. Filing 2012 taxes irs. Filing 2012 taxes gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. Filing 2012 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2012 taxes Ordering forms and publications. Filing 2012 taxes Visit www. Filing 2012 taxes irs. Filing 2012 taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Filing 2012 taxes Internal Revenue Service 1201 N. Filing 2012 taxes Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. Filing 2012 taxes   If you have a tax question, check the information available on IRS. Filing 2012 taxes gov or call 1-800-829-1040. Filing 2012 taxes We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes Future Developments. Filing 2012 taxes   The IRS has created a page on IRS. Filing 2012 taxes gov for information about Publication 583 at www. Filing 2012 taxes irs. Filing 2012 taxes gov/pub583. Filing 2012 taxes Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. Filing 2012 taxes Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Controlled Foreign Corporations

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  • Data are taken from Form 5471 - Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
  • 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     SOI Bulletin Articles     Metadata   
 


Statistical Tables

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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: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2008     2006     2004   
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2008     2006     2004   
 
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: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation
     Tax Years: 2002   2000   1998   1996   1994   1992   1988
 
     Classified by: Selected Country of Incorporation and NAICS Industrial Sector*
     Tax Years: 2002   2000   1998   1996   1994   1988


 

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: 1998


*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)


SOI Bulletin Articles

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Page Last Reviewed or Updated: 15-Jan-2014

The Filing 2012 Taxes

Filing 2012 taxes Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Filing 2012 taxes , Liabilities. Filing 2012 taxes B Basis Adjusted, Adjusted basis. Filing 2012 taxes Original, Basis. Filing 2012 taxes Bonds, U. Filing 2012 taxes S. Filing 2012 taxes Treasury, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Filing 2012 taxes Lease, Cancellation of a lease. Filing 2012 taxes Real property sale, Canceling a sale of real property. Filing 2012 taxes Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Filing 2012 taxes Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Filing 2012 taxes Charitable organization Bargain sale to, Bargain sales to charity. Filing 2012 taxes , Bargain sale to charity. Filing 2012 taxes Gift to, Gift to charitable organization. Filing 2012 taxes Classes of assets, Classes of assets. Filing 2012 taxes Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Filing 2012 taxes Commodities derivative financial instruments, Commodities derivative financial instrument. Filing 2012 taxes Condemnations, Condemnations, Section 1231 transactions. Filing 2012 taxes Conversion transactions, Conversion Transactions Copyrights, Copyright. Filing 2012 taxes , Copyrights. Filing 2012 taxes Covenant not to compete, Covenant not to compete. Filing 2012 taxes D Debt cancellation, Cancellation of debt. Filing 2012 taxes , Cancellation of debt. Filing 2012 taxes Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Filing 2012 taxes Records, Depreciation Recapture Section 1245, Section 1245 property defined. Filing 2012 taxes , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Filing 2012 taxes Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Filing 2012 taxes E Easement, Easement. Filing 2012 taxes Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Filing 2012 taxes U. Filing 2012 taxes S. Filing 2012 taxes Treasury notes or bonds, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds F Fair market value, Fair market value. Filing 2012 taxes Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Filing 2012 taxes D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Filing 2012 taxes , Forms 1099-A and 1099-C. Filing 2012 taxes 1099-B, Form 1099-B. Filing 2012 taxes 1099-C, Forms 1099-A and 1099-C. Filing 2012 taxes , Forms 1099-A and 1099-C. Filing 2012 taxes 1099-S, Form 1099-S. Filing 2012 taxes 4797, Business property. Filing 2012 taxes , Reporting the exchange. Filing 2012 taxes , Form 4797 8594, Reporting requirement. Filing 2012 taxes 8824, Reporting the exchange. Filing 2012 taxes 8949, Forms to file. Filing 2012 taxes , Personal-use property. Filing 2012 taxes , Reporting the exchange. Filing 2012 taxes , More information. Filing 2012 taxes , Timber, Introduction, Form 1099-B. Filing 2012 taxes , Personal-use property. Filing 2012 taxes , Mark-to-market election. Filing 2012 taxes Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Filing 2012 taxes G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Filing 2012 taxes Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Filing 2012 taxes Help (see Tax help) Holding period, Holding period. Filing 2012 taxes Housing, low income, Low-income housing. Filing 2012 taxes , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Filing 2012 taxes Information returns, Information Returns Inherited property, Inherited property. Filing 2012 taxes Installment sales, Installment Sales, Installment sale. Filing 2012 taxes Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Filing 2012 taxes Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Filing 2012 taxes Liabilities, assumption, Liabilities. Filing 2012 taxes Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Filing 2012 taxes Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Filing 2012 taxes Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Filing 2012 taxes M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Filing 2012 taxes S. Filing 2012 taxes Treasury, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Filing 2012 taxes Related persons, Related persons. Filing 2012 taxes , Controlled entity. Filing 2012 taxes Sale or exchange of interest, Partnership Interests, Partnership interests. Filing 2012 taxes , Partnership interests. Filing 2012 taxes Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Filing 2012 taxes Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Filing 2012 taxes Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Filing 2012 taxes Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Filing 2012 taxes Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Filing 2012 taxes Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Filing 2012 taxes Replacement property, Replacement property. Filing 2012 taxes , Replacement property to be produced. Filing 2012 taxes Repossession, Foreclosures and Repossessions, Repossession. Filing 2012 taxes Residual method, sale of business, Residual method. Filing 2012 taxes Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Filing 2012 taxes , Bargain sale to charity. Filing 2012 taxes Installment, Installment Sales, Installment sale. Filing 2012 taxes Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Filing 2012 taxes Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Filing 2012 taxes Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Filing 2012 taxes Foreclosure, Foreclosure. Filing 2012 taxes Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Filing 2012 taxes Residential, Residential rental property. Filing 2012 taxes Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Filing 2012 taxes Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Filing 2012 taxes Indirect ownership, Ownership of stock or partnership interests. Filing 2012 taxes Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Filing 2012 taxes T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Filing 2012 taxes Timber, Timber, Section 1231 transactions. Filing 2012 taxes Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Filing 2012 taxes S. Filing 2012 taxes Treasury bonds, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Filing 2012 taxes Prev  Up     Home   More Online Publications