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In general, the Possessions Tax Credit was repealed effective for taxable years beginning after December 31, 2005.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 is available for download, if needed.
| Data presented | Classified by | Tax years |
|---|---|---|
| U.S. possessions corporations: Balance sheet items | Selected Industry | 2005 XLS 2003 XLS 2001 XLS 1999 XLS 1997 XLS 1995 XLS 1993 XLS |
| U.S. possessions corporations: Income statement items and distributions to stockholders | Selected Industry | 2005 XLS 2003 XLS 2001 XLS 1999 XLS 1997 XLS 1995 XLS 1993 XLS |
| Returns of active U.S. possessions corporations in Puerto Rico: Tax benefits, employment and compensation of employees | Selected Manufacturing Industries | 1995 XLS 1993 XLS |
SOI Bulletin articles
The following are available as PDF files. A free is available for download, if needed.