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The Statistics of Income Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. This report provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators.
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Corporate Foreign Tax Credit, Tax Year 2021 PDF
by Scott Luttrell & Jefferey Yan
For Tax Year 2021, nearly 9,300 corporations reported $697.3 billion of foreign-source taxable income and claimed a foreign tax credit totaling over $96 billion. Taxable income from the global intangible low-taxed income (GILTI) provisions, which account for the largest shares of foreign-source income and taxes paid by corporations claiming a foreign tax credit, were responsible for over 42% of the foreign-source taxable income. Corporations within manufacturing industries were responsible for 48.5% of the total foreign-source taxable income, and 50.4% percent of the total foreign tax credit.