19-Jan-16 U.S. Corporation Income Tax Returns with a Foreign Tax Credit,...
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19-Jan-16 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2012: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries.......................................................................... Mining.................................................................................... Oil and gas extraction, coal mining....................................... Metal ore mining.................................................................... Support activities for mining................................................. Construction.......................................................................... Manufacturing....................................................................... Food manufacturing............................................................... Beverage and tobacco products........................................... Apparel manufacturing.......................................................... Paper manufacturing.............................................................. Petroleum and coal products manufacturing....................... Chemical manufacturing........................................................ Pharmaceutical and medicine manufacturing.................. Other chemical manufacturing......................................... Plastics and rubber products manufacturing........................ Nonmetallic mineral product manufacturing........................ Primary metal manufacturing................................................. Fabricated metal products..................................................... Machinery manufacturing...................................................... Computer and electronic product manufacturing............... Electrical equipment, appliance and component manufacturing................................................................... Transportation equipment manufacturing............................ Motor vehicles and related manufacturing..................... Other transportation equipment manufacturing............ Miscellaneous manufacturing and manufacturing not allocable............................................. Wholesale and retail trade.................................................... Wholesale trade...................................................................... Durable goods................................................................... Machinery, equipment, and supplies.......................... Other miscellaneous durable goods........................... Nondurable goods............................................................ Drugs, chemicals, and allied products........................ Groceries and related products.................................. Other miscellaneous nondurable goods.................... Retail trade.............................................................................. Food and beverages stores.............................................. Apparel and accessory stores........................................... General merchandise stores............................................. Miscellaneous retail trade................................................. Transportation and warehousing.......................................... Information............................................................................ Publishing (except internet)................................................... Motion picture, and sound recording................................... Broadcasting, internet publishing......................................... Telecommunications.............................................................. Internet service providers, web search portals, and data processing services............................................ Other information services.................................................... Finance, insurance, real estate, and rental and leasing........................................................................ Finance and insurance............................................................ Nondepository credit intermediation.............................. Securities, commodity contracts, and other.................... Insurance and related activities........................................ Life insurance............................................................... Mutual property and casualty company (1120 PC).... Stock property and casualty company (1120 PC)...... All other insurance related activities.......................... All other finance and insurance........................................ Real estate and rental and leasing........................................ Services.................................................................................. Professional, scientific, and technical services..................... Management of holding companies...................................... Administrative and support and waste management and remediation......................................... Education services, health care, and social assistance.......................................................................... Arts, entertainment, and recreation...................................... Accommodation and food services....................................... Other services......................................................................... All Other Industries............................................................... Income subject to U.S. tax U.S. income tax before credits 7,190 110 59 11 39 129 1,228 50 13 12 15 26 193 44 149 48 12 38 114 236 183 833,059,347 23,716,527 7,948,372 9,145,531 6,622,623 1,191,275 396,960,963 13,796,192 13,961,701 1,094,371 5,789,084 138,142,971 73,948,833 37,228,957 36,719,875 2,639,887 682,411 3,983,990 5,159,899 26,738,550 57,472,258 292,368,794 8,413,342 2,781,222 3,293,546 2,338,573 417,317 138,958,693 4,829,106 4,886,563 382,867 2,025,859 48,350,955 25,882,384 13,032,198 12,850,185 931,906 238,777 1,395,691 1,801,913 9,354,038 20,122,168 65 86 53 33 14,115,872 27,049,100 6,332,026 20,717,075 Number of returns Foreignsource taxable income Current-year (less loss) foreign taxes Foreign tax credit Industry's share of foreign tax credit [1] 419,682,006 17,193,432 6,666,858 8,213,023 2,313,551 319,702 251,381,624 5,535,404 6,558,832 720,482 3,459,180 118,470,426 46,504,284 29,790,099 16,714,186 812,003 167,198 504,153 1,641,880 10,472,197 31,316,487 210,198,128 9,278,708 2,472,939 6,064,261 741,508 117,535 115,297,902 1,816,657 1,651,912 348,278 1,346,211 72,284,926 13,651,147 7,561,364 6,089,783 453,707 63,913 473,335 1,080,404 3,930,982 7,363,216 109,639,180 5,249,308 1,876,963 2,755,773 616,572 54,261 72,690,354 1,546,250 1,438,565 164,091 1,007,019 41,809,063 10,326,940 5,560,456 4,766,484 268,015 49,242 93,926 432,987 2,849,501 5,958,609 100.0 4.8 1.7 2.5 0.6 0.0 66.3 1.4 1.3 0.1 0.9 38.1 9.4 5.1 4.3 0.2 0.0 0.1 0.4 2.6 5.4 4,929,992 6,983,480 3,192,399 2,794,293 9,495,562 2,223,391 7,272,171 11,445,176 4,975,083 6,470,093 5,473,202 4,277,827 1,195,375 2,246,256 1,075,152 1,171,104 2.5 2.0 1.0 1.1 136 1,084 804 517 117 400 287 79 78 130 280 95 87 10 89 92 798 96 593 29 31 12,385,844 4,330,912 6,790,440 2,167,613 1,705,598 1.6 116,629,816 53,029,437 16,793,736 1,460,625 15,333,111 36,235,701 12,375,803 13,894,316 9,965,582 63,600,379 4,163,805 10,160,953 29,003,647 20,271,974 15,882,067 70,076,909 23,588,539 12,015,655 7,602,683 11,700,321 40,806,967 18,548,349 5,870,512 508,868 5,361,643 12,677,837 4,330,471 4,862,737 3,484,629 22,258,618 1,456,215 3,556,293 10,151,263 7,094,847 5,558,038 24,535,560 8,254,397 4,207,211 2,670,740 4,094,811 25,165,597 16,650,955 6,458,702 158,627 6,300,075 10,192,253 4,313,548 1,112,083 4,766,623 8,514,642 352,303 1,077,366 3,744,163 3,340,810 1,966,529 25,778,192 14,360,516 5,051,796 3,402,898 963,015 10,667,346 5,635,380 2,237,602 75,159 2,162,444 3,397,777 777,731 375,992 2,244,055 5,031,967 104,694 215,586 2,963,439 1,748,248 352,094 7,185,194 3,356,891 2,023,495 636,530 341,521 5,881,591 3,472,882 1,160,706 39,694 1,121,012 2,312,176 656,937 369,806 1,285,433 2,408,709 101,966 184,112 1,219,828 902,802 282,981 5,985,024 2,953,152 1,581,215 578,163 199,709 5.4 3.2 1.1 0.0 1.0 2.1 0.6 0.3 1.2 2.2 0.1 0.2 28 22 882,083 308,177 102,291 90,528 32,557 14,287,627 5,000,223 1,897,676 736,229 640,227 0.0 0.6 0.8 0.3 5.5 2.7 1.4 0.5 0.2 965 639 27 122 453 80 86 238 49 36 327 2,399 552 1,452 94,840,147 33,862,281 42,023,443 18,939,526 5,764,287 91,963,354 14,298,696 21,164,328 55,678,744 25,824,577 4,142,791 22,840,627 2,870,750 821,586 2,876,793 113,106,279 17,589,898 71,670,684 32,852,758 5,004,388 7,429,484 20,132,191 9,316,242 1,746,148 8,065,619 1,004,182 286,696 1,009,524 39,591,920 6,147,180 25,093,975 41,008,385 5,361,146 8,194,539 27,414,818 20,847,393 1,255,961 3,508,749 1,802,715 37,882 1,015,058 55,773,526 7,380,917 35,760,010 18,556,675 2,979,122 6,356,657 9,215,437 7,280,693 174,574 805,454 954,716 5,459 382,851 48,276,047 2,999,789 37,721,138 5,592,493 1,134,646 1,534,059 2,919,494 1,496,902 133,290 611,565 677,736 4,294 171,794 13,712,090 1,681,713 8,171,288 5.3 5.1 1.0 1.4 2.7 1.4 0.1 0.6 0.6 0.0 0.2 12.5 1.5 7.5 101 3,886,605 1,357,941 1,253,562 402,227 290,962 0.3 56 2,388,453 834,723 360,743 97,347 73,709 139 84 14 385 410,232 16,329,914 830,493 655,364 146,035 5,721,679 290,389 224,676 168,303 10,698,897 151,094 79,961 110,176 6,908,465 36,905 83,778 19,760 3,444,104 30,554 19,284 0.1 0.0 3.1 0.0 0.0 * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, October 2015. 19-Jan-16 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2011: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries.......................................................................... Mining.................................................................................... Oil and gas extraction, coal mining....................................... Metal ore mining.................................................................... Support activities for mining................................................. Construction.......................................................................... Manufacturing....................................................................... Food manufacturing............................................................... Beverage and tobacco products........................................... Apparel manufacturing.......................................................... Paper manufacturing.............................................................. Petroleum and coal products manufacturing....................... Chemical manufacturing........................................................ Pharmaceutical and medicine manufacturing.................. Other chemical manufacturing......................................... Plastics and rubber products manufacturing........................ Nonmetallic mineral product manufacturing........................ Primary metal manufacturing................................................. Fabricated metal products..................................................... Machinery manufacturing...................................................... Computer and electronic product manufacturing............... Electrical equipment, appliance and component manufacturing................................................................... Transportation equipment manufacturing............................ Motor vehicles and related manufacturing..................... Other transportation equipment manufacturing............ Miscellaneous manufacturing and manufacturing not allocable............................................. Wholesale and retail trade.................................................... Wholesale trade...................................................................... Durable goods................................................................... Machinery, equipment, and supplies.......................... Other miscellaneous durable goods........................... Nondurable goods............................................................ Drugs, chemicals, and allied products........................ Groceries and related products.................................. Other miscellaneous nondurable goods.................... Retail trade.............................................................................. Food and beverages stores.............................................. Apparel and accessory stores........................................... Miscellaneous retail trade................................................. Transportation and warehousing.......................................... Information............................................................................ Publishing (except internet)................................................... Motion picture, and sound recording................................... Broadcasting, internet publishing......................................... Telecommunications.............................................................. Internet service providers, web search portals, and data processing services............................................ Other information services.................................................... Finance, insurance, real estate, and rental and leasing........................................................................ Finance and insurance............................................................ Nondepository credit intermediation.............................. Securities, commodity contracts, and other.................... Insurance and related activities........................................ Life insurance............................................................... Mutual property and casualty company (1120 PC).... Stock property and casualty company (1120 PC)...... All other insurance related activities.......................... All other finance and insurance........................................ Real estate and rental and leasing........................................ Services.................................................................................. Professional, scientific, and technical services..................... Management of holding companies...................................... Administrative and support and waste management and remediation......................................... Education services, health care, and social assistance.......................................................................... Arts, entertainment, and recreation...................................... Accommodation and food services....................................... Other services......................................................................... All Other Industries............................................................... Foreignsource taxable income Current-year (less loss) foreign taxes Industry's share of foreign tax credit [1] Income subject to U.S. tax U.S. income tax before credits 6,728 188 59 10 120 139 1,214 47 14 10 21 27 238 45 193 44 25 40 104 200 164 736,892,994 34,649,716 17,553,503 10,575,033 6,521,180 2,082,120 358,751,362 13,648,658 15,738,085 1,143,679 4,390,429 118,495,080 68,316,583 36,058,567 32,258,016 1,995,783 636,038 3,977,393 5,866,691 24,940,435 48,033,034 259,103,848 12,390,755 6,325,566 3,734,826 2,330,363 732,054 125,768,131 4,786,406 5,508,267 399,994 1,536,089 41,612,704 23,922,930 12,633,827 11,289,104 702,926 222,114 1,400,629 2,051,935 8,722,739 16,808,783 409,504,177 25,901,616 15,290,520 8,501,175 2,109,920 637,608 245,807,538 5,525,129 7,287,950 561,684 3,368,014 102,188,618 45,626,826 28,370,100 17,256,726 1,092,294 290,851 1,295,601 1,933,655 11,333,092 35,060,815 191,712,145 12,785,846 5,559,985 6,444,624 781,237 187,460 108,623,798 1,904,247 1,820,023 410,617 1,212,087 65,742,005 14,043,183 7,909,488 6,133,694 514,381 141,173 667,935 681,734 4,350,935 7,652,554 107,120,498 8,993,900 5,415,029 3,002,897 575,974 135,762 68,234,091 1,723,309 1,789,975 131,350 879,814 35,340,350 10,409,986 5,700,356 4,709,630 329,058 52,678 281,594 468,617 3,214,608 5,900,922 100.0 8.4 5.1 2.8 0.5 0.1 63.7 1.6 1.7 0.1 0.8 33.0 9.7 5.3 4.4 0.3 0.0 0.3 0.4 3.0 5.5 73 76 44 31 19,582,190 6,854,718 17,130,773 4,991,297 4,519,973 20,261,891 2,743,775 17,518,116 7,135,445 959,307 6,176,138 6,078,818 1,372,462 4,706,356 2,222,004 705,147 1,516,857 1,510,317 439,147 1,071,171 4.2 1.4 0.4 1.0 133 956 695 467 110 357 227 58 16 154 262 13 55 194 86 704 111 421 34 60 11,725,394 4,102,451 7,033,418 2,269,623 1,681,540 1.6 95,964,705 41,651,279 13,206,796 1,043,370 12,163,426 28,444,482 10,097,712 9,988,750 8,358,020 54,313,427 5,061,193 7,764,351 41,487,883 9,183,826 56,178,864 24,748,323 9,300,037 8,280,603 7,049,719 33,724,574 14,717,018 4,614,612 362,987 4,251,625 10,102,406 3,682,361 3,496,346 2,923,699 19,007,556 1,771,187 2,717,075 14,519,295 3,213,382 19,664,793 8,660,162 3,254,799 2,897,784 2,472,014 23,732,088 14,290,161 5,055,009 140,803 4,914,206 9,235,152 3,486,393 1,747,316 4,001,443 9,441,927 1,981,329 1,386,021 6,074,578 1,973,820 28,480,905 18,037,887 3,871,526 3,348,043 1,261,384 9,228,709 4,986,278 2,040,537 63,961 1,976,576 2,945,741 631,689 554,871 1,759,181 4,242,431 631,441 275,424 3,335,567 415,128 7,715,150 4,420,770 1,862,935 668,626 417,398 5,468,369 3,194,550 1,009,518 36,035 973,484 2,185,032 562,357 553,165 1,069,510 2,273,819 618,878 194,511 1,460,430 328,202 6,050,664 3,848,778 1,116,798 620,566 268,750 5.1 3.0 0.9 0.0 0.9 2.0 0.5 0.5 1.0 2.1 0.6 0.2 1.4 0.3 5.6 3.6 1.0 0.6 0.3 13 66 1,530,008 535,143 790,249 67,309 21,462 5,270,176 1,844,892 1,171,816 278,111 174,310 0.0 0.2 1,043 756 20 220 430 74 67 239 51 86 286 2,104 516 1,081 74,557,886 26,360,354 33,918,784 14,908,446 4,209,054 72,976,488 10,381,830 19,163,840 42,617,041 16,779,417 2,671,141 19,877,829 3,288,654 813,777 1,581,398 104,895,549 15,644,278 70,657,347 25,805,547 3,633,612 6,711,687 15,172,240 6,006,204 957,093 7,058,602 1,150,341 288,008 554,806 37,026,532 5,468,347 25,054,452 33,147,010 2,724,568 7,728,582 22,623,830 16,725,684 562,233 3,930,748 1,405,165 70,030 771,774 48,943,528 6,538,508 32,858,700 14,691,752 1,052,217 5,987,556 7,641,963 6,100,642 101,001 763,359 676,961 10,016 216,693 37,755,852 2,617,996 30,328,511 4,088,432 803,340 1,126,343 2,150,559 1,127,211 67,605 603,627 352,116 8,191 120,622 13,682,016 1,596,428 9,451,661 3.9 3.8 0.7 1.1 2.0 1.1 0.1 0.6 0.3 0.0 0.1 12.8 1.5 8.8 104 3,147,625 1,099,533 1,279,407 405,759 318,084 0.3 29 2,199,711 769,162 202,217 46,865 27,500 172 125 77 296 236,609 11,862,233 1,147,746 628,965 83,056 4,151,224 400,760 223,273 82,641 7,613,362 368,693 108,290 26,212 4,202,807 127,704 91,757 17,499 2,173,996 96,847 18,438 0.0 0.0 2.0 0.1 0.0 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, August 2014. Foreign tax credit 13-Dec-13 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2010: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries.................................................................. Agriculture, forestry, fishing, and hunting.................... Mining............................................................................ Oil and gas extraction, coal mining.......................... Metal ore mining...................................................... Nonmetallic minerals................................................ Support activities for mining..................................... Utilities........................................................................... Construction.................................................................. Construction of buildings......................................... Heavy and civil engineering construction.................. Special trade contractors.......................................... Manufacturing................................................................ Food manufacturing................................................. Beverage and tobacco products............................... Tobacco manufacturing...................................... Textile mills and textile product mills ...................... Apparel manufacturing............................................. Leather and allied product manufacturing................ Wood product manufacturing.................................. Paper manufacturing................................................ Printing and related support activities...................... Petroleum and coal products manufacturing............ Chemical manufacturing........................................... Pharmaceutical and medicine manufacturing...... Other chemical manufacturing........................... Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing.................................... Fabricated metal products........................................ Machinery manufacturing......................................... Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing.................................................... Transportation equipment manufacturing................ Motor vehicles and related manufacturing......... Other transportation equipment manufacturing. Furniture and related products................................. Miscellaneous manufacturing and manufacturing not allocable............................... Wholesale and retail trade............................................ Wholesale trade....................................................... Durable goods................................................... Machinery, equipment, and supplies............ Other miscellaneous durable goods............. Nondurable goods............................................. Drugs, chemicals, and allied products.......... Groceries and related products................... Petroleum and petroleum products............. Other miscellaneous nondurable goods....... Retail trade............................................................... Motor vehicle, parts dealers, and gas stations... Furniture and home furnishings stores............... Building materials, garden equipment, and supplies........................................................ Food and beverages stores................................ Apparel and accessory stores............................. General merchandise stores............................... Miscellaneous retail trade................................... Transportation and warehousing.................................. Information.................................................................... Publishing (except internet), motion picture, and sound recording.......................................... Broadcasting, internet publishing............................. Telecommunications................................................. Internet service providers, web search portals, and data processing services.............................. Other information services....................................... Finance, insurance, real estate, and rental and leasing.............................................................. Finance and insurance.............................................. Commercial banking and other depository credit agencies............................................. Commercial banking.................................. Depository credit agencies other than ban Nondepository credit intermediation................. Securities, commodity contracts, and other....... Insurance and related activities.......................... Insurance agencies and brokerages............. Funds, trusts, and other financial vehicles.......... Real estate and rental and leasing............................ Real estate......................................................... Rentals and leasing............................................. Services.......................................................................... Professional, scientific, and technical services.......... Management of holding companies.......................... Administrative and support and waste management and remediation............................ Education services, health care, and social assistance.......................................................... Arts, entertainment, and recreation.......................... Accommodation and food services........................... Accommodation................................................. Food services and drinking places...................... Other services.......................................................... Repair and maintenance services........................ Personal services................................................ Religious, grantmaking, civic, professional, and similar organizations............................. Foreignsource taxable income Current-year (less loss) foreign taxes Industry's share of foreign tax credit [1] Income subject to U.S. tax U.S. income tax before credits 6,922 271 189 50 *8 15 116 *6 157 16 34 107 1,191 63 13 *4 10 11 *5 35 26 20 26 185 41 144 51 23 36 98 190 159 770,673,281 390,680 30,442,688 11,182,242 * 12,303,515 238,562 6,718,369 * 1,336,513 2,232,912 542,593 1,358,864 331,455 389,657,302 18,982,333 14,389,737 * 7,920,762 239,953 1,087,220 * 194,958 55,932 6,132,768 188,622 132,032,031 77,804,731 43,386,034 34,418,697 1,186,428 1,076,614 2,735,758 5,183,950 16,977,072 65,639,616 270,562,315 133,255 10,814,877 3,912,883 * 4,343,655 84,541 2,473,799 * 467,670 787,341 192,699 478,830 115,813 136,462,922 6,644,721 5,036,310 * 2,772,267 83,806 380,388 * 67,957 19,028 2,146,031 65,657 46,254,876 27,246,503 15,184,820 12,061,683 420,986 376,269 958,037 1,812,776 5,944,804 22,978,229 470,406,676 27,796 26,253,172 9,112,781 * 12,150,720 59,836 4,929,835 * 903,400 477,468 36,188 378,202 63,079 282,479,194 6,239,825 5,668,618 * 542,625 46,292 617,116 * 166,257 84,934 3,706,045 126,595 118,224,797 55,879,968 36,316,116 19,563,852 430,267 560,990 1,250,249 2,129,537 9,805,262 50,377,405 196,962,854 7,658 11,928,502 3,449,847 * 7,350,326 25,858 1,102,472 * 349,988 173,531 14,052 138,018 21,462 115,567,221 2,868,500 1,607,506 * 165,505 12,251 370,934 * 27,419 2,282 1,456,183 69,942 66,746,422 16,587,903 8,970,244 7,617,659 211,468 199,159 686,097 1,255,593 4,239,182 10,936,394 118,077,676 7,359 7,875,064 3,123,434 * 3,821,453 17,917 912,261 * 290,494 125,122 5,184 105,506 14,432 79,744,330 2,523,751 1,544,984 * 148,244 11,798 147,881 * 14,477 2,279 968,865 34,603 40,511,360 14,026,205 7,779,027 6,247,177 128,051 147,512 338,832 664,000 2,776,679 9,146,333 100.0 0.0 6.7 2.6 3.2 0.0 0.8 0.2 0.1 0.0 0.1 0.0 67.5 2.1 1.3 0.1 0.0 0.1 0.0 0.0 0.8 0.0 34.3 11.9 6.6 5.3 0.1 0.1 0.3 0.6 2.4 7.7 56 67 36 31 *8 12,660,382 20,791,030 3,472,732 17,318,298 * 396,124 4,429,304 7,294,168 1,214,279 6,079,888 * 138,454 14,055,767 6,918,689 1,157,262 5,761,427 * 284,757 3,694,996 2,793,582 421,346 2,372,237 * 105,063 3,390,994 1,979,270 335,101 1,644,169 * 96,137 2.9 1.7 0.3 1.4 0.1 109 869 620 407 87 319 214 69 26 29 90 248 21 *5 11,902,042 92,955,891 45,192,811 11,637,821 971,614 10,666,207 33,554,991 11,099,335 10,069,269 1,545,298 10,841,089 47,763,079 1,587,370 * 1,443,257 4,164,617 32,537,812 15,822,891 4,065,821 338,128 3,727,693 11,757,070 3,898,956 3,523,782 540,675 3,793,656 16,714,921 555,157 * 505,065 5,905,823 23,889,752 15,920,126 4,160,441 261,344 3,899,096 11,759,686 3,221,176 2,481,061 16,155 6,041,294 7,969,626 39,225 * 17,389 1,696,345 9,414,015 4,983,145 1,271,235 90,774 1,180,460 3,711,911 440,563 473,201 173,738 2,624,409 4,430,870 4,131 * 12,218 1,290,321 5,730,021 3,690,633 890,588 70,189 820,399 2,800,045 388,051 470,285 148,861 1,792,849 2,039,388 3,129 * 3,964 4.9 3.1 0.8 0.1 0.7 2.4 0.3 0.4 0.1 1.5 1.7 0.0 0.0 10 11 54 60 88 92 776 4,143,737 2,412,147 7,766,538 21,276,790 9,133,240 8,573,471 63,785,595 1,450,190 844,172 2,717,861 7,446,667 3,195,808 2,999,963 22,332,290 197,590 110,620 1,581,098 3,043,889 2,979,815 2,378,385 31,624,085 97,894 19,357 523,285 2,429,418 1,344,567 390,596 8,487,226 67,943 13,500 389,812 795,166 765,872 295,109 7,059,289 0.1 0.0 0.3 0.7 0.6 0.2 6.0 420 38 49 35,128,978 7,307,990 14,242,303 12,290,618 2,570,693 4,984,185 23,312,615 3,979,407 2,780,231 6,431,466 860,679 843,353 5,419,430 774,692 587,966 4.6 0.7 0.5 259 12 684,136 6,422,189 239,075 2,247,720 197,352 1,354,480 109,684 242,044 61,577 215,623 0.1 0.2 1,070 653 91,029,810 88,801,084 32,434,370 31,642,146 54,446,207 53,268,921 17,121,348 16,855,698 6,576,695 6,398,517 5.6 5.4 17 *6 11 20 179 371 13 66 416 318 98 2,302 815 940 253,552 * 167,907 85,645 8,196,460 24,543,381 55,664,403 596,484 143,288 2,228,726 785,033 1,443,693 90,268,419 17,273,939 52,808,232 92,418 * 62,780 29,638 2,869,219 8,606,831 20,023,813 208,609 49,865 792,224 278,377 513,847 31,591,813 6,040,562 18,489,280 62,076 * 60,952 1,124 3,153,322 14,972,801 35,068,690 336,558 12,032 1,177,287 279,395 897,892 47,927,217 6,400,321 32,080,216 8,818 * 8,611 207 1,072,450 7,756,679 8,011,830 210,705 5,922 265,650 143,356 122,294 33,522,768 2,317,915 26,626,668 7,157 * 6,950 207 700,159 2,782,216 2,907,030 115,272 1,955 178,178 69,281 108,897 10,374,193 1,412,968 6,066,137 0.0 0.0 0.0 0.6 2.4 2.5 0.1 0.0 0.2 0.1 0.1 8.8 1.2 5.1 342 4,163,123 1,454,743 1,871,310 681,353 565,735 0.5 29 68 88 42 47 19 10 *5 3,986,365 221,454 11,416,806 3,289,962 8,126,844 398,499 51,444 * 324,763 1,394,402 77,041 3,995,871 1,151,476 2,844,395 139,914 18,837 * 113,477 206,457 59,619 7,130,617 3,516,083 3,614,534 178,678 27,631 * 150,997 49,039 13,991 3,774,797 2,394,546 1,380,252 59,005 19,084 * 39,915 37,713 9,662 2,242,857 1,042,211 1,200,646 39,121 10,788 * 28,327 0.0 0.0 1.9 0.9 1.0 0.0 0.0 0.0 *5 * 22,292 * 7,600 * 49 *6 *6 0.0 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, November 2013. Foreign tax credit 1.1 13-Dec-13 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2009: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries................................................................. Agriculture, forestry, fishing, and hunting................... Mining.......................................................................... Oil and gas extraction, coal mining............................. Metal ore mining.......................................................... Nonmetallic minerals.................................................... Support activities for mining....................................... Utilities......................................................................... Construction................................................................. Construction of buildings............................................ Heavy and civil engineering construction.................. Special trade contractors............................................. Manufacturing.............................................................. Food manufacturing..................................................... Beverage and tobacco products................................. Tobacco manufacturing........................................ Textile mills and textile product mills ....................... Apparel manufacturing................................................ Leather and allied product manufacturing................. Wood product manufacturing..................................... Paper manufacturing.................................................... Printing and related support activities....................... Petroleum and coal products manufacturing............. Chemical manufacturing.............................................. Pharmaceutical and medicine manufacturing..... Other chemical manufacturing............................. Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing...................................... Fabricated metal products.......................................... Machinery manufacturing............................................ Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing........................................................ Transportation equipment manufacturing................. Motor vehicles and related manufacturing......... Other transportation equipment manufacturing Furniture and related products................................... Miscellaneous manufacturing and manufacturing not allocable................................. Wholesale and retail trade........................................... Wholesale trade........................................................... Durable goods....................................................... Machinery, equipment, and supplies............ Other miscellaneous durable goods............. Nondurable goods................................................ Drugs, chemicals, and allied products.......... Groceries and related products.................... Petroleum and petroleum products............. Other miscellaneous nondurable goods....... Retail trade................................................................... Motor vehicle, parts dealers, and gas stations.... Furniture and home furnishings stores................ Building materials, garden equipment, and supplies........................................................... Food and beverages stores.................................. Apparel and accessory stores............................... General merchandise stores................................. Miscellaneous retail trade..................................... Transportation and warehousing.................................. Air, rail, and water transportation............................... Water transportation............................................ Air and rail transportation..................................... Other transportation and warehousing...................... Information................................................................... Publishing (except internet), motion picture, and sound recording............................................. Broadcasting, internet publishing............................... Telecommunications.................................................... Internet service providers, web search portals, and data processing services................................ Other information services.......................................... Finance, insurance, real estate, and rental and leasing............................................................. Finance and insurance.................................................. Commercial banking and other depository credit agencies............................................... Commercial banking.................................... Depository credit agencies other than ban Nondepository credit intermediation.................. Securities, commodity contracts, and other....... Insurance and related activities............................ Insurance agencies and brokerages.............. Funds, trusts, and other financial vehicles........... Real estate and rental and leasing.............................. Real estate............................................................. Rentals and leasing................................................ Services........................................................................ Professional, scientific, and technical services........... Management of holding companies........................... Administrative and support and waste management and remediation............................. Education services, health care, and social assistance.............................................................. Arts, entertainment, and recreation........................... Accommodation and food services............................. Accommodation.................................................... Food services and drinking places....................... Other services.............................................................. Repair and maintenance services......................... Personal services................................................... Religious, grantmaking, civic, professional, and similar organizations............................... Number of returns Income subject to U.S. tax U.S. income tax before credits Foreignsource taxable income Current-year (less loss) foreign taxes Foreign tax credit Industry's share of foreign tax credit [1] 5,706 227 96 63 *9 *4 20 642,128,536 360,963 19,402,432 6,111,742 *8,139,364 *140,260 5,011,066 226,207,286 123,638 6,870,684 2,138,260 *2,928,659 *49,456 1,754,310 416,827,641 43,481 17,422,617 6,068,208 *7,677,323 *33,434 3,643,653 165,057,387 18,255 7,985,004 1,950,065 *5,079,021 *12,972 942,947 93,557,104 10,687 4,726,012 1,482,635 *2,672,377 *10,299 560,701 *8 212 102 29 81 1,069 46 12 *4 *5 12 *4 *5 25 12 17 236 46 191 30 23 29 103 148 135 *1,000,316 1,929,616 521,328 1,166,396 241,892 338,684,989 10,174,031 14,803,565 *7,966,955 *91,919 1,239,929 *220,016 *40,492 5,764,932 453,202 98,659,701 109,242,518 79,630,698 29,611,820 837,709 645,540 1,348,129 3,903,821 7,576,212 43,409,301 *349,985 678,041 183,735 409,725 84,580 119,348,743 3,562,416 5,181,248 *2,788,434 *32,142 433,552 *76,940 *14,048 2,016,972 158,452 35,302,006 38,281,003 27,872,077 10,408,926 295,182 225,348 471,264 1,364,824 2,650,426 15,194,112 *395,915 577,251 65,215 483,657 28,380 264,861,211 4,325,843 6,244,950 *871,359 *7,422 724,161 *226,396 *2,573 4,131,936 131,127 95,317,702 86,126,749 71,501,004 14,625,745 441,205 192,172 177,146 2,200,413 4,353,090 36,170,408 *216,300 195,847 10,837 173,450 11,560 103,546,380 1,326,158 1,505,264 *158,200 *1,688 377,492 *47,872 *55 1,946,746 109,964 60,030,752 18,527,823 12,253,736 6,274,087 174,186 136,833 61,625 1,232,632 1,933,483 9,721,013 *133,033 160,639 5,811 146,618 8,210 64,427,560 1,075,067 1,485,405 *158,200 *1,402 194,483 *47,872 *55 1,398,547 33,135 32,627,592 13,354,517 8,888,216 4,466,301 112,468 63,814 39,211 599,584 1,130,395 6,864,948 100.0 0.0 5.1 1.6 2.9 0.0 0.6 0.1 0.2 0.0 0.2 0.0 68.9 1.1 1.6 0.2 0.0 0.2 0.1 0.0 1.5 0.0 34.9 14.3 9.5 4.8 0.1 0.1 0.0 0.6 1.2 7.3 54 50 18 32 *9 11,423,690 16,855,797 1,222,972 15,632,824 *261,245 3,999,118 5,891,984 413,291 5,478,693 *91,329 13,226,278 4,259,612 994,678 3,264,934 *37,621 2,957,550 1,599,517 283,425 1,316,092 *22,732 2,757,746 1,138,560 244,693 893,867 *8,609 2.9 1.2 0.3 1.0 0.0 110 599 397 218 51 167 179 53 31 23 71 202 26 *5 11,733,241 76,814,130 26,776,677 6,167,348 580,155 5,587,192 20,609,329 7,295,236 6,490,024 951,512 5,872,557 50,037,453 1,399,557 *1,122,202 4,106,377 26,874,057 9,365,226 2,154,809 201,881 1,952,929 7,210,417 2,552,649 2,271,070 332,814 2,053,883 17,508,831 489,585 *392,570 6,564,407 18,160,932 8,526,826 1,633,743 224,376 1,409,367 6,893,083 1,985,553 1,604,763 121,717 3,181,050 9,634,106 29,321 *8,243 1,832,996 7,496,013 2,834,292 514,020 76,626 437,394 2,320,272 377,815 349,945 58,252 1,534,261 4,661,721 1,837 *1,939 1,494,150 4,697,619 2,000,443 281,232 63,175 218,056 1,719,211 343,840 341,627 39,270 994,475 2,697,176 1,832 *1,255 1.6 5.0 2.1 0.3 0.1 0.2 1.8 0.4 0.4 0.0 1.1 2.9 0.0 0.0 10 12 21 52 75 82 10 *3 *7 72 285 5,312,675 2,341,875 6,006,118 22,918,832 10,936,194 7,095,571 2,616,959 *73,178 *2,543,782 4,478,612 52,162,727 1,859,377 819,485 2,101,885 8,019,349 3,826,581 2,482,174 915,687 *25,561 *890,126 1,566,487 18,305,866 1,804,583 93,729 1,033,261 3,319,461 3,345,507 2,186,352 81,174 *63,171 *18,003 2,105,178 22,751,177 681,288 16,218 370,618 2,338,784 1,251,036 380,151 37,879 *34,003 *3,876 342,272 5,576,151 629,604 10,392 205,734 1,134,274 714,084 354,702 24,822 *21,457 *3,364 329,880 4,212,436 0.7 0.0 0.2 1.2 0.8 0.4 0.0 0.0 0.0 0.4 4.5 130 50 53 25,312,973 5,944,550 15,421,302 8,905,960 2,084,712 5,396,594 17,537,707 1,936,002 2,514,177 3,831,018 351,200 1,040,270 2,992,431 262,140 749,084 3.2 0.3 0.8 10 41 622,123 4,861,779 217,287 1,701,313 167,668 595,623 96,566 257,097 37,963 170,819 0.0 0.2 1,062 614 74,658,954 72,856,981 26,512,995 25,876,042 48,435,072 47,652,412 12,857,488 12,599,319 5,684,435 5,545,725 6.1 5.9 20 *6 14 27 188 367 31 12 448 379 69 2,067 656 800 426,739 *270,747 155,992 4,425,118 17,581,193 50,380,814 926,614 43,118 1,801,972 610,042 1,191,930 70,018,838 15,900,246 39,214,271 156,982 *102,939 54,043 1,677,030 6,260,472 17,766,859 323,973 14,700 636,952 214,795 422,157 24,661,105 5,561,662 13,889,920 125,453 *125,151 303 2,729,965 6,778,161 37,990,582 737,412 28,251 782,660 97,409 685,251 41,993,632 6,150,374 29,085,114 19,972 *19,934 38 855,784 3,966,013 7,754,926 399,953 2,624 258,169 147,045 111,125 26,785,797 1,940,703 21,489,037 13,142 *13,104 38 527,065 1,110,960 3,892,873 253,307 1,684 138,711 39,295 99,415 9,149,980 1,207,116 5,995,290 0.0 0.0 0.0 0.6 1.2 4.2 0.3 0.0 0.1 0.0 0.1 9.8 1.3 6.4 352 2,266,567 789,111 906,148 303,417 233,427 0.2 50 126 54 *7 47 28 12 12 2,854,712 241,298 9,093,934 *826,923 8,267,011 447,811 83,570 338,501 998,010 83,635 3,182,762 *289,740 2,893,022 156,004 28,949 118,251 249,642 115,638 5,325,125 *1,164,190 4,160,935 161,590 37,845 123,654 59,204 71,900 2,877,871 *1,089,240 1,788,631 43,664 14,000 29,643 53,109 19,511 1,605,692 *204,233 1,401,459 35,835 12,373 23,441 0.1 0.0 1.7 0.2 1.5 0.0 0.0 0.0 *4 *25,740 *8,803 *91 *22 *22 0.0 * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, August 2012. 21-Dec-11 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2008: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries................................................................. Agriculture, forestry, fishing, and hunting................... Mining.......................................................................... Oil and gas extraction, coal mining............................. Metal ore mining.......................................................... Nonmetallic minerals.................................................... Support activities for mining....................................... Utilities......................................................................... Construction................................................................. Construction of buildings............................................ Heavy and civil engineering construction.................. Special trade contractors............................................. Manufacturing.............................................................. Food manufacturing..................................................... Beverage and tobacco products................................. Tobacco manufacturing........................................ Textile mills and textile product mills ....................... Apparel manufacturing................................................ Leather and allied product manufacturing................. Wood product manufacturing..................................... Paper manufacturing.................................................... Printing and related support activities....................... Petroleum and coal products manufacturing............. Chemical manufacturing.............................................. Pharmaceutical and medicine manufacturing..... Other chemical manufacturing............................. Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing...................................... Fabricated metal products.......................................... Machinery manufacturing............................................ Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing........................................................ Transportation equipment manufacturing................. Motor vehicles and related manufacturing......... Other transportation equipment manufacturing Furniture and related products................................... Miscellaneous manufacturing and manufacturing not allocable................................. Wholesale and retail trade........................................... Wholesale trade........................................................... Durable goods....................................................... Machinery, equipment, and supplies............ Other miscellaneous durable goods............. Nondurable goods................................................ Drugs, chemicals, and allied products.......... Groceries and related products.................... Petroleum and petroleum products............. Other miscellaneous nondurable goods....... Retail trade................................................................... Motor vehicle, parts dealers, and gas stations.... Building materials, garden equipment, and supplies........................................................... Food and beverages stores.................................. Apparel and accessory stores............................... General merchandise stores................................. Miscellaneous retail trade..................................... Transportation and warehousing.................................. Air, rail, and water transportation............................... Water transportation............................................ Air and rail transportation..................................... Other transportation and warehousing...................... Information................................................................... Publishing (except internet), motion picture, and sound recording............................................. Broadcasting, internet publishing............................... Telecommunications.................................................... Internet service providers, web search portals, and data processing services................................ Other information services.......................................... Finance, insurance, real estate, and rental and leasing............................................................. Finance and insurance.................................................. Commercial banking and other depository credit agencies............................................... Commercial banking.................................... Depository credit agencies other than ban Nondepository credit intermediation.................. Securities, commodity contracts, and other....... Insurance and related activities............................ Insurance agencies and brokerages.............. Funds, trusts, and other financial vehicles........... Real estate and rental and leasing.............................. Real estate............................................................. Rentals and leasing................................................ Services........................................................................ Professional, scientific, and technical services........... Management of holding companies........................... Administrative and support and waste management and remediation............................. Education services, health care, and social assistance.............................................................. Arts, entertainment, and recreation........................... Accommodation and food services............................. Accommodation.................................................... Food services and drinking places....................... Other services.............................................................. Repair and maintenance services......................... Personal services................................................... Religious, grantmaking, civic, professional, and similar organizations............................... Foreignsource taxable income Current-year (less loss) foreign taxes Industry's share of foreign tax credit [1] Income subject to U.S. tax U.S. income tax before credits 7,242 394 109 60 13 *4 33 18 183 55 38 90 1,268 50 13 *6 *3 14 *3 *8 28 15 23 244 53 190 40 29 44 90 277 179 696,408,235 343,339 38,678,215 19,543,248 8,886,749 * 293,988 9,954,230 1,908,358 2,229,365 340,299 1,675,364 213,703 383,966,059 13,543,616 19,094,317 * 13,159,316 * 67,803 860,357 * 148,661 * 93,768 7,556,944 331,280 142,280,346 72,742,487 43,781,367 28,961,120 893,967 1,113,535 5,352,814 5,119,392 19,838,951 48,545,719 244,577,558 113,614 13,632,735 6,860,134 3,186,550 * 102,896 3,483,155 672,449 783,329 118,769 591,115 73,445 134,358,785 4,739,760 6,683,011 * 4,605,761 * 24,101 300,704 * 52,004 * 32,682 2,586,685 115,607 49,799,224 25,432,689 15,281,963 10,150,726 317,250 389,658 1,885,151 1,790,778 6,939,765 17,015,396 413,311,895 43,767 21,571,544 12,474,195 4,763,124 * 25,663 4,308,562 693,035 561,893 38,516 489,474 33,903 271,216,728 5,934,705 10,618,554 * 5,483,920 * 18,641 520,591 * 146,264 * 43,070 3,622,046 66,555 110,055,050 47,928,463 32,078,370 15,850,094 448,580 383,233 2,966,901 1,915,348 9,741,521 39,422,433 156,224,977 4,529 9,363,356 4,318,608 3,823,998 * 7,395 1,213,355 279,717 186,872 12,808 159,555 14,508 111,794,853 1,825,828 2,774,124 * 1,567,635 * 7,582 414,296 * 16,756 * 5,443 1,460,163 53,716 61,204,312 16,195,143 9,439,024 6,756,119 209,717 182,977 1,317,966 745,538 3,671,817 9,547,571 100,441,913 3,901 6,799,050 4,247,688 1,609,909 * 2,908 938,546 223,643 159,036 8,350 139,556 11,131 73,531,810 1,705,846 2,691,846 * 1,567,635 * 4,300 137,378 * 15,251 * 3,529 1,091,828 22,537 37,926,478 11,754,581 6,972,480 4,782,101 134,883 102,444 912,616 577,487 2,725,787 7,237,434 100.0 0.0 6.8 4.2 *1.6 0.0 0.9 0.2 0.2 0.0 0.1 0.0 73.2 1.7 2.7 *1.6 *0.0 0.1 0.0 0.0 1.1 0.0 37.8 11.7 6.9 4.8 0.1 0.1 0.9 0.6 2.7 7.2 61 50 21 29 10 16,111,792 19,197,062 1,750,325 17,446,737 339,824 5,637,516 6,743,582 612,386 6,131,196 117,936 21,148,472 9,612,421 5,270,451 4,341,971 138,705 3,819,820 6,781,095 5,275,509 1,505,587 57,673 3,647,572 1,496,111 311,244 1,184,867 42,898 3.6 1.5 0.3 1.2 0.0 87 570 408 248 73 175 160 40 21 27 72 162 49 10,733,421 73,108,460 32,823,840 7,123,997 1,141,932 5,982,065 25,699,843 7,417,838 9,208,114 4,887,017 4,186,873 40,284,621 1,323,069 3,755,285 25,592,803 11,483,276 2,490,041 398,118 2,091,923 8,993,236 2,595,375 3,222,906 1,710,206 1,464,749 14,109,527 462,640 6,485,175 13,384,538 7,916,072 2,000,950 147,499 1,853,451 5,915,123 1,359,096 1,675,335 795,019 2,085,673 5,468,466 78,267 1,503,318 3,903,558 1,897,202 531,599 61,050 470,549 1,365,603 282,054 283,203 112,269 688,077 2,006,356 14,688 1,301,004 2,935,257 1,497,912 353,126 38,650 314,476 1,144,786 244,914 279,383 84,272 536,217 1,437,345 14,365 1.3 2.9 1.5 0.4 0.0 0.3 1.1 0.2 0.3 0.1 0.5 1.4 0.0 15 11 20 *8 58 78 22 *5 17 56 253 3,861,801 2,207,805 5,092,963 * 19,866,695 7,932,287 8,890,509 2,587,387 * 303,086 2,284,300 6,303,122 52,364,573 1,351,543 772,519 1,782,384 * 6,964,869 2,775,572 3,122,231 917,427 * 118,116 799,311 2,204,804 18,329,179 380,223 94,906 1,288,795 * 2,060,451 1,565,823 2,258,717 274,705 * 169,886 104,820 1,984,011 25,315,490 141,972 16,236 286,691 * 882,410 664,360 495,096 101,574 * 76,219 25,355 393,522 5,182,393 132,735 10,986 213,548 * 652,320 413,391 361,665 78,518 * 53,580 24,939 283,146 4,788,392 *0.1 0.0 0.2 *0.6 0.4 0.4 0.1 *0.1 *0.0 0.3 4.8 131 50 52 23,754,761 8,394,278 11,856,659 8,315,804 2,938,753 4,149,439 17,608,785 3,030,693 2,316,296 3,452,954 413,626 726,855 3,243,407 333,794 699,475 3.2 0.3 0.7 *7 13 * 4,441,402 3,917,472 * 1,554,191 1,370,991 * 1,449,688 910,028 * 517,789 71,169 * 447,961 63,755 *0.4 0.1 1,769 1,166 66,677,315 65,571,799 24,055,859 23,673,360 30,468,319 29,842,094 10,584,042 10,467,266 4,341,574 4,260,945 4.3 4.2 19 *5 14 26 527 445 126 148 604 491 112 2,600 882 1,202 335,432 * 200,586 134,846 6,056,712 12,187,047 46,683,477 417,495 309,131 1,105,516 331,294 774,222 68,242,042 11,443,446 41,337,612 121,442 * 70,595 50,847 2,127,274 4,809,279 16,507,877 147,570 107,487 382,500 111,326 271,174 23,916,573 4,001,413 14,507,997 102,722 * 102,117 604 2,411,922 9,400,733 17,900,588 24,745 26,130 626,224 94,900 531,325 47,797,865 3,400,616 36,425,831 8,652 * 8,622 31 525,335 5,777,004 4,149,704 6,062 6,570 116,777 39,745 77,032 14,430,561 871,766 10,510,393 8,651 * 8,622 29 459,458 1,094,430 2,694,582 4,835 3,824 80,629 18,802 61,827 7,297,584 668,255 4,535,374 0.0 0.5 1.1 2.7 0.0 0.0 0.1 0.0 0.1 7.3 0.7 4.5 367 4,876,235 1,703,791 1,394,854 447,535 400,478 0.4 50 15 48 11 37 37 19 12 1,109,037 267,787 8,544,661 2,786,837 5,757,824 663,264 138,399 499,965 387,586 93,079 2,991,298 975,823 2,015,475 231,408 48,172 174,770 127,469 150,155 6,116,225 3,027,151 3,089,074 182,716 12,729 169,842 27,953 35,801 2,490,572 1,467,333 1,023,239 46,542 5,033 41,495 21,466 26,222 1,602,757 710,514 892,243 43,031 4,106 38,912 0.0 0.0 1.6 0.7 0.9 0.0 0.0 *0.0 *7 * 24,900 * 8,466 * 145 * 13 * 13 *0.0 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, September 2011. Foreign tax credit 21-Dec-11 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2007: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries................................................................. Agriculture, forestry, fishing, and hunting................... Mining.......................................................................... Oil and gas extraction, coal mining............................. Metal ore mining.......................................................... Nonmetallic minerals.................................................... Support activities for mining....................................... Utilities......................................................................... Construction................................................................. Construction of buildings............................................ Heavy and civil engineering construction.................. Special trade contractors............................................. Manufacturing.............................................................. Food manufacturing..................................................... Beverage and tobacco products................................. Tobacco manufacturing........................................ Textile mills and textile product mills ....................... Apparel manufacturing................................................ Leather and allied product manufacturing................. Wood product manufacturing..................................... Paper manufacturing.................................................... Printing and related support activities....................... Petroleum and coal products manufacturing............. Chemical manufacturing.............................................. Pharmaceutical and medicine manufacturing..... Other chemical manufacturing............................. Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing...................................... Fabricated metal products.......................................... Machinery manufacturing............................................ Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing........................................................ Transportation equipment manufacturing................. Motor vehicles and related manufacturing......... Other transportation equipment manufacturing Furniture and related products................................... Miscellaneous manufacturing and manufacturing not allocable................................. Wholesale and retail trade........................................... Wholesale trade........................................................... Durable goods....................................................... Machinery, equipment, and supplies............ Other miscellaneous durable goods............. Nondurable goods................................................ Drugs, chemicals, and allied products.......... Groceries and related products.................... Petroleum and petroleum products............. Other miscellaneous nondurable goods....... Retail trade................................................................... Motor vehicle, parts dealers, and gas stations.... Furniture and home furnishings stores................ Building materials, garden equipment, and supplies........................................................... Food and beverages stores.................................. Apparel and accessory stores............................... General merchandise stores................................. Miscellaneous retail trade..................................... Transportation and warehousing.................................. Air, rail, and water transportation............................... Water transportation............................................ Air and rail transportation..................................... Other transportation and warehousing...................... Information................................................................... Publishing (except internet), motion picture, and sound recording............................................. Broadcasting, internet publishing............................... Telecommunications.................................................... Internet service providers, web search portals, and data processing services................................ Other information services.......................................... Finance, insurance, real estate, and rental and leasing............................................................. Finance and insurance.................................................. Commercial banking and other depository credit agencies............................................... Commercial banking.................................... Depository credit agencies other than ban Nondepository credit intermediation.................. Securities, commodity contracts, and other....... Insurance and related activities............................ Insurance agencies and brokerages.............. Funds, trusts, and other financial vehicles........... Real estate and rental and leasing.............................. Real estate............................................................. Rentals and leasing................................................ Services........................................................................ Professional, scientific, and technical services........... Management of holding companies........................... Administrative and support and waste management and remediation............................. Education services, health care, and social assistance.............................................................. Arts, entertainment, and recreation........................... Accommodation and food services............................. Accommodation.................................................... Food services and drinking places....................... Other services.............................................................. Repair and maintenance services......................... Personal services................................................... Religious, grantmaking, civic, professional, and similar organizations............................... Foreignsource taxable income Current-year (less loss) foreign taxes Industry's share of foreign tax credit [1] Income subject to U.S. tax U.S. income tax before credits 6,675 142 207 62 15 *7 123 19 332 76 86 169 1,323 73 20 *6 *4 14 *7 *6 39 21 26 254 41 213 42 36 51 84 206 179 833,922,862 362,827 40,731,082 15,903,707 12,925,059 *630,202 11,272,114 12,475,944 4,636,816 1,106,109 2,307,515 1,223,192 377,245,948 11,764,947 25,991,133 *16,922,947 *89,666 1,114,297 *178,715 *293,927 6,142,570 545,341 128,472,553 64,998,750 39,074,298 25,924,452 2,564,498 1,956,567 11,444,835 6,186,778 20,817,311 39,575,676 292,285,845 124,885 14,266,473 5,577,115 4,524,293 *220,454 3,944,611 4,366,529 1,622,054 387,481 807,870 426,703 132,153,985 4,119,868 9,096,851 *5,923,031 *31,270 389,533 *62,453 *102,698 2,149,264 190,624 44,987,479 22,802,830 13,675,711 9,127,119 896,703 684,269 4,013,429 2,163,409 7,283,491 13,855,457 392,530,203 73,289 21,776,497 7,467,538 9,245,766 *70,032 4,993,161 1,100,768 991,637 406,172 418,009 167,456 233,544,418 5,324,299 14,410,607 *9,203,377 *14,717 601,904 *151,369 *37,461 3,791,299 191,271 83,333,957 37,348,175 21,176,648 16,171,527 1,852,591 1,433,031 5,183,218 1,891,940 9,287,742 32,464,854 117,959,579 25,195 8,616,417 2,654,083 4,456,296 *14,315 1,491,723 307,534 239,238 91,527 42,402 105,310 74,978,819 1,349,474 4,034,966 *2,894,765 *5,302 400,356 *10,556 *6,265 1,249,159 94,004 36,282,982 11,054,597 5,555,510 5,499,087 739,609 672,814 1,782,298 736,924 2,842,729 5,334,822 86,524,475 19,024 6,877,958 2,494,696 3,071,383 *13,882 1,297,998 251,532 183,365 90,546 38,136 54,683 57,177,920 1,183,588 4,025,261 *2,894,765 *4,499 76,706 *10,556 *5,108 941,028 56,708 28,272,568 7,487,160 3,309,124 4,178,037 576,591 245,384 1,677,820 516,921 2,296,660 3,771,006 100.0 0.0 7.9 2.9 *3.5 0.0 1.5 0.3 0.2 0.1 0.0 0.1 66.1 1.4 4.7 *3.3 *0.0 0.1 0.0 0.0 1.1 0.1 32.7 8.7 3.8 4.8 0.7 0.3 1.9 0.6 2.7 4.4 70 79 50 29 11 11,120,243 29,206,823 8,106,389 21,100,434 757,569 3,904,455 10,248,330 2,842,355 7,405,975 264,876 12,297,138 18,299,478 14,582,938 3,716,540 202,371 2,592,321 4,290,167 3,236,229 1,053,939 97,284 2,538,932 2,337,762 1,530,359 807,403 61,324 2.9 2.7 1.8 0.9 0.1 102 875 528 313 121 192 215 51 14 25 125 348 50 *3 14,023,750 93,130,792 40,523,849 8,103,044 1,040,071 7,062,973 32,420,805 10,198,493 14,691,153 3,094,101 4,437,057 52,606,944 668,288 *1,246,376 4,906,696 32,676,757 14,269,570 2,833,104 361,697 2,471,407 11,436,466 3,646,451 5,142,882 1,091,142 1,555,991 18,407,186 233,292 *436,131 5,426,998 11,581,816 6,272,030 1,719,633 193,560 1,526,073 4,552,396 1,419,384 1,018,853 513,117 1,601,042 5,309,786 84,256 *41,128 1,402,188 3,273,192 1,569,851 414,543 52,800 361,743 1,155,308 286,017 189,350 97,037 582,904 1,703,341 20,839 *14,433 1,092,336 2,573,273 1,226,134 311,458 28,722 282,736 914,676 213,828 182,853 86,898 431,096 1,347,139 18,478 *13,475 1.3 3.0 1.4 0.4 0.0 0.3 1.1 0.2 0.2 0.1 0.5 1.6 0.0 *0.0 82 21 49 55 87 91 20 *8 12 71 251 6,559,358 2,547,457 7,007,349 23,725,336 10,852,779 8,212,351 4,000,087 *338,028 3,662,059 4,212,264 70,406,519 2,295,269 891,402 2,452,245 8,301,203 3,797,644 2,882,017 1,407,089 *125,655 1,281,434 1,474,928 24,647,284 379,072 122,112 1,538,101 1,501,346 1,643,770 3,396,043 415,430 *218,100 197,330 2,980,613 24,251,976 148,326 10,827 377,537 626,456 504,923 544,775 125,920 *62,108 63,812 418,855 4,836,337 132,386 8,855 350,729 476,184 347,033 509,037 107,125 *55,042 52,083 401,912 3,738,560 *0.2 0.0 0.4 *0.6 0.4 0.6 0.1 *0.1 *0.1 0.5 4.3 147 47 37 29,906,091 10,374,759 23,201,178 10,464,226 3,639,461 8,120,266 17,904,383 1,884,794 2,510,678 2,829,360 270,012 811,158 2,470,090 232,567 582,864 2.9 0.3 0.7 *6 13 *3,801,381 3,123,110 *1,330,291 1,093,040 *1,202,329 749,792 *832,569 93,238 *388,874 64,165 *0.4 0.1 1,472 781 128,209,500 126,104,475 45,050,564 44,318,921 50,058,344 49,553,414 10,704,273 10,605,693 7,085,627 7,016,262 8.2 8.1 22 *6 16 50 306 375 41 27 691 571 121 1,963 699 757 438,438 *209,132 229,307 11,268,248 26,738,255 86,592,615 4,630,062 1,066,919 2,105,025 1,150,471 954,554 98,511,083 10,297,449 70,449,330 152,983 *73,064 79,919 3,943,356 9,370,767 30,478,841 1,620,459 372,974 731,643 397,722 333,921 34,495,297 3,629,951 24,651,715 60,344 *55,606 4,737 2,373,912 20,899,866 25,342,034 1,278,404 877,259 504,930 88,792 416,138 45,755,415 4,991,801 34,575,048 33,780 *32,665 1,115 743,668 4,675,619 4,754,876 350,348 397,749 98,581 34,178 64,403 14,433,800 1,513,632 10,846,751 17,841 *16,725 1,115 602,594 2,375,743 3,753,557 316,233 266,527 69,366 13,792 55,574 8,108,177 1,151,804 5,279,377 0.0 0.7 2.7 4.3 0.4 0.3 0.1 0.0 0.1 9.4 1.3 6.1 332 5,248,692 1,834,657 1,277,214 401,603 324,416 0.4 42 38 62 20 43 32 *7 *7 2,041,911 458,454 9,498,863 1,969,123 7,529,740 516,384 *15,756 *487,017 714,092 159,674 3,325,204 690,465 2,634,739 180,003 *5,350 *170,207 129,640 381,536 4,220,837 1,122,959 3,097,878 179,340 *1,666 *177,554 23,946 137,181 1,467,088 242,564 1,224,524 43,598 *182 *43,401 20,714 53,693 1,236,046 198,612 1,037,434 42,128 *182 *41,932 0.0 0.1 1.4 0.2 1.2 0.0 0.0 *0.0 18 13,611 4,446 121 14 14 *0.0 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, October 2010. Foreign tax credit 21-Dec-11 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2006: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries................................................................. Agriculture, forestry, fishing, and hunting................... Mining.......................................................................... Oil and gas extraction, coal mining............................. Metal ore mining.......................................................... Nonmetallic minerals.................................................... Support activities for mining....................................... Utilities......................................................................... Construction................................................................. Construction of buildings............................................ Heavy and civil engineering construction.................. Special trade contractors............................................. Manufacturing.............................................................. Food manufacturing..................................................... Beverage and tobacco products................................. Tobacco manufacturing........................................ Textile mills and textile product mills ....................... Apparel manufacturing................................................ Leather and allied product manufacturing................. Wood product manufacturing..................................... Paper manufacturing.................................................... Printing and related support activities....................... Petroleum and coal products manufacturing............. Chemical manufacturing.............................................. Pharmaceutical and medicine manufacturing..... Other chemical manufacturing............................. Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing...................................... Fabricated metal products.......................................... Machinery manufacturing............................................ Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing........................................................ Transportation equipment manufacturing................. Motor vehicles and related manufacturing......... Other transportation equipment manufacturing Furniture and related products................................... Miscellaneous manufacturing and manufacturing not allocable................................. Wholesale and retail trade........................................... Wholesale trade........................................................... Durable goods....................................................... Machinery, equipment, and supplies............ Other miscellaneous durable goods............. Nondurable goods................................................ Drugs, chemicals, and allied products.......... Groceries and related products.................... Petroleum and petroleum products............. Other miscellaneous nondurable goods....... Retail trade................................................................... Motor vehicle, parts dealers, and gas stations.... Building materials, garden equipment, and supplies........................................................... Food and beverages stores.................................. Apparel and accessory stores............................... General merchandise stores................................. Miscellaneous retail trade..................................... Transportation and warehousing.................................. Air, rail, and water transportation............................... Water transportation............................................ Air and rail transportation..................................... Other transportation and warehousing...................... Information................................................................... Publishing (except internet), motion picture, and sound recording............................................. Broadcasting, internet publishing............................... Telecommunications.................................................... Internet service providers, web search portals, and data processing services................................ Other information services.......................................... Finance, insurance, real estate, and rental and leasing............................................................. Finance and insurance.................................................. Commercial banking and other depository credit agencies............................................... Commercial banking.................................... Depository credit agencies other than ban Nondepository credit intermediation.................. Securities, commodity contracts, and other....... Insurance and related activities............................ Insurance agencies and brokerages.............. Funds, trusts, and other financial vehicles........... Real estate and rental and leasing.............................. Real estate............................................................. Rentals and leasing................................................ Services........................................................................ Professional, scientific, and technical services........... Management of holding companies........................... Administrative and support and waste management and remediation............................. Education services, health care, and social assistance.............................................................. Arts, entertainment, and recreation........................... Accommodation and food services............................. Accommodation.................................................... Food services and drinking places....................... Other services.............................................................. Repair and maintenance services......................... Personal services, religious, grantmaking, civic, professional and similar organizations................ Foreignsource taxable income Current-year (less loss) foreign taxes Industry's share of foreign tax credit [1] Income subject to U.S. tax U.S. income tax before credits 6,947 220 130 81 12 10 27 12 458 191 82 185 1,462 51 18 *6 *6 13 *9 10 28 77 26 203 37 166 59 45 49 85 315 208 847,400,555 457,380 27,923,242 9,186,223 9,890,700 848,126 7,998,193 3,402,192 1,959,137 1,087,455 533,567 338,116 369,163,043 23,208,735 10,737,335 *2,619,567 *97,581 1,356,645 *262,790 393,043 8,744,124 523,521 126,678,163 69,935,442 43,993,674 25,941,768 1,425,131 1,818,919 8,538,980 6,137,760 20,301,964 39,472,343 296,836,560 158,556 9,785,167 3,226,659 3,462,383 296,760 2,799,365 1,283,656 682,365 379,348 186,425 116,591 129,229,094 8,122,467 3,757,864 *916,761 *33,967 476,319 *91,847 137,439 3,059,859 182,544 44,336,830 24,475,079 15,397,328 9,077,751 500,975 632,103 2,990,529 2,146,323 7,100,912 13,820,079 335,545,482 48,170 14,212,202 3,160,549 8,548,015 51,941 2,451,697 555,959 338,685 200,974 113,356 24,355 201,734,178 9,624,826 4,371,133 *400,244 *35,954 238,523 *175,993 7,918 3,567,679 164,677 78,637,617 29,957,443 17,276,272 12,681,171 575,200 270,468 3,677,277 1,853,339 7,532,310 34,224,154 107,984,124 14,953 5,582,985 1,060,421 3,688,529 15,908 818,127 216,478 52,470 29,771 12,993 9,707 74,238,612 2,770,952 1,022,529 *49,363 *12,398 49,342 *26,365 8,460 914,346 28,970 41,158,091 9,023,375 4,461,736 4,561,639 249,465 122,353 1,484,867 765,002 2,209,714 6,531,249 78,225,098 7,260 4,171,241 995,423 2,699,316 14,386 462,115 171,914 47,297 29,118 11,027 7,152 50,032,136 2,669,451 993,595 *43,904 *8,928 46,959 *24,445 1,225 886,423 23,725 26,594,375 5,588,572 2,327,447 3,261,125 193,775 81,247 1,157,634 549,085 1,636,042 3,975,306 100.0 0.0 5.3 1.3 *3.5 0.0 0.6 0.2 0.1 0.0 0.0 0.0 64.0 3.4 1.3 *0.1 *0.0 0.1 0.0 0.0 1.1 0.0 34.0 7.1 3.0 4.2 0.2 0.1 1.5 0.7 2.1 5.1 64 78 46 33 24 11,521,470 21,831,996 8,174,548 13,657,448 1,999,139 4,034,745 7,669,016 2,866,654 4,802,362 699,422 9,289,747 9,856,717 6,612,269 3,244,448 419,149 2,507,417 2,941,324 1,912,561 1,028,762 262,641 2,433,096 1,357,807 539,515 818,293 135,643 3.1 1.7 0.7 1.0 0.2 94 843 547 343 123 219 205 43 11 22 128 296 34 14,177,964 93,082,046 40,712,359 6,903,287 1,173,716 5,729,571 33,809,071 4,776,850 13,344,176 6,838,181 8,849,864 52,369,687 833,209 4,960,774 32,157,317 13,830,901 2,414,912 408,992 2,005,920 11,415,989 1,671,048 4,670,359 2,393,303 2,681,278 18,326,416 291,138 7,254,053 16,551,959 10,852,994 1,013,031 196,020 817,011 9,839,964 1,455,505 1,975,541 4,206,027 2,202,891 5,698,964 101,768 2,149,752 4,934,323 3,023,383 270,861 20,633 250,228 2,752,521 293,848 180,501 1,558,637 719,535 1,910,940 25,324 1,674,802 4,142,967 2,591,487 164,356 13,565 150,791 2,427,131 240,474 168,297 1,468,985 549,375 1,551,480 22,889 2.1 5.3 3.3 0.2 0.0 0.2 3.1 0.3 0.2 1.9 0.7 2.0 0.0 14 105 56 *5 82 141 17 *6 11 124 268 8,203,957 2,472,367 7,338,881 *23,018,662 10,502,610 15,020,033 4,429,538 *434,375 3,995,162 10,590,495 62,222,851 2,871,124 864,090 2,568,099 *8,056,586 3,675,379 5,254,726 1,550,266 *152,070 1,398,195 3,704,460 21,782,078 209,991 65,680 854,144 *2,555,653 1,911,728 2,952,972 650,951 *158,235 492,716 2,302,021 23,314,958 63,822 6,762 167,736 *1,011,655 635,641 565,868 246,510 *86,559 159,951 319,359 4,163,190 63,822 6,135 145,697 *859,380 453,558 473,910 182,707 *33,217 149,490 291,202 3,378,280 *0.1 0.0 0.2 *1.1 0.6 0.6 0.2 *0.0 *0.2 0.4 4.3 163 41 30 28,026,534 6,823,802 22,938,530 9,822,012 2,388,786 8,026,289 15,037,348 1,614,355 5,530,636 2,172,827 216,057 1,032,200 1,944,453 212,441 888,803 2.5 0.3 1.1 22 11 3,369,154 1,064,831 1,172,419 372,571 930,412 202,208 663,758 78,349 293,220 39,363 *0.4 0.1 1,494 741 151,102,487 149,050,071 53,419,262 52,636,035 44,551,787 43,742,896 9,526,352 9,311,707 8,375,789 8,291,632 10.7 10.6 27 *5 22 50 201 433 60 31 753 611 143 1,919 607 633 6,323,491 *361,477 5,962,013 6,842,599 39,864,123 94,496,968 2,025,709 1,522,890 2,052,416 654,539 1,397,877 123,068,145 9,326,749 95,382,584 2,215,197 *126,756 2,088,441 2,394,417 13,953,741 33,539,999 708,774 532,681 783,227 224,740 558,487 43,084,340 3,260,062 33,389,838 1,011,056 *97,338 913,717 1,263,896 16,479,070 23,609,196 1,144,309 1,379,678 808,891 63,688 745,203 31,284,612 2,967,395 24,153,148 257,700 *34,839 222,861 334,716 3,963,736 4,367,473 382,441 388,083 214,645 15,107 199,538 8,688,892 1,248,328 5,976,700 194,631 *22,268 172,363 237,733 3,534,780 3,936,828 364,950 387,660 84,157 11,204 72,953 7,424,305 598,489 5,660,155 0.2 0.3 4.5 5.0 0.5 0.5 0.1 0.0 0.1 9.5 0.8 7.2 309 4,644,266 1,623,304 977,001 263,095 226,519 0.3 279 20 47 16 31 23 17 3,609,651 369,934 9,222,912 2,129,571 7,093,341 512,050 76,391 1,262,821 129,105 3,240,410 757,823 2,482,587 178,800 26,410 405,222 80,007 2,531,215 533,674 1,997,541 170,624 20,818 117,120 25,061 1,013,496 150,155 863,341 45,092 6,830 104,217 14,154 780,042 121,842 658,201 40,728 3,615 0.1 0.0 1.0 0.2 0.8 0.1 0.0 *6 *435,659 *152,391 *149,806 *38,262 *37,113 *0.0 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, October 2010. Foreign tax credit 30-Jul-09 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2005: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries...................................................................... Agriculture, forestry, fishing, and hunting....................... Mining................................................................................. Oil and gas extraction, coal mining........................... Metal ore mining....................................................... Nonmetallic minerals................................................. Support activities for mining..................................... Utilities............................................................................... Construction....................................................................... Construction of buildings.......................................... Heavy and civil engineering construction................. Special trade contractors........................................... Manufacturing.................................................................... Food manufacturing.................................................. Beverage and tobacco products............................... Tobacco manufacturing................................... Textile mills and textile product mills ...................... Apparel manufacturing.............................................. Leather and allied product manufacturing................ Wood product manufacturing................................... Paper manufacturing................................................. Printing and related support activities...................... Petroleum and coal products manufacturing............ Chemical manufacturing............................................ Pharmaceutical and medicine manufacturing.. Other chemical manufacturing........................ Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing.................................... Fabricated metal products........................................ Machinery manufacturing.......................................... Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing.................................................. Transportation equipment manufacturing................. Motor vehicles and related manufacturing..... Other transportation equipment manufacturin Furniture and related products................................. Miscellaneous manufacturing and manufacturing not allocable............................ Wholesale and retail trade................................................. Wholesale trade......................................................... Durable goods................................................. Machinery, equipment, and supplies..... Other miscellaneous durable goods...... Nondurable goods........................................... Drugs, chemicals, and allied products... Groceries and related products............. Petroleum and petroleum products...... Other miscellaneous nondurable goods Retail trade................................................................ Motor vehicle, parts dealers, and gas stations Furniture and home furnishings stores............ Building materials, garden equipment, and supplies.................................................. Food and beverages stores............................. Apparel and accessory stores.......................... General merchandise stores............................ Miscellaneous retail trade................................ Transportation and warehousing...................................... Air, rail, and water transportation............................. Water transportation....................................... Air and rail transportation............................... Other transportation and warehousing..................... Information......................................................................... Publishing (except internet), motion picture, and sound recording........................................ Broadcasting, internet publishing............................. Telecommunications.................................................. Internet service providers, web search portals, and data processing services........................... Other information services........................................ Finance, insurance, real estate, and rental and leasing................................................................ Finance and insurance............................................... Commercial banking and other depository credit agencies....................................... Nondepository credit intermediation.............. Securities, commodity contracts, and other.... Insurance and related activities....................... Insurance agencies and brokerages...... Funds, trusts, and other financial vehicles....... Real estate and rental and leasing............................ Real estate....................................................... Rentals and leasing.......................................... Services............................................................................... Professional, scientific, and technical services.......... Management of holding companies.......................... Administrative and support and waste management and remediation........................ Education services, health care, and social assistance........................................................ Arts, entertainment, and recreation.......................... Accommodation and food services........................... Accommodation.............................................. Food services and drinking places.................. Other services........................................................... Repair and maintenance services.................... Personal services............................................. Religious, grantmaking, civic, professional, and similar organizations....................... Income subject to U.S. tax U.S. income tax before credits Foreignsource taxable income (less loss) Current-year foreign taxes Foreign tax credit Industry's share of foreign tax credit [1] 5,837 150 127 90 *9 10 18 12 336 45 130 160 1,267 76 18 *5 *5 13 11 24 23 17 19 155 47 108 50 52 48 83 178 212 792,789,034 351,909 27,241,271 17,441,547 *6,450,284 724,490 2,624,950 1,550,192 4,465,278 3,105,403 1,051,266 308,609 382,653,958 26,792,961 12,112,393 *2,255,031 *138,581 1,547,614 235,342 1,340,990 8,696,350 534,012 118,409,336 80,992,425 50,739,468 30,252,957 989,960 2,598,695 4,830,122 8,361,396 16,207,356 43,499,749 278,171,235 122,236 9,758,110 6,103,678 *2,482,368 253,497 918,568 542,857 1,560,591 1,087,119 367,060 106,411 134,050,216 9,376,934 4,239,282 *789,261 *48,356 541,389 82,095 469,154 3,040,321 186,636 41,446,337 28,364,209 17,760,256 10,603,953 348,435 933,416 1,702,243 2,923,972 5,675,589 15,252,236 401,907,604 53,419 15,068,341 7,775,260 *6,574,376 27,639 691,066 461,406 466,017 199,173 245,512 21,331 272,044,435 13,977,233 11,022,643 *337,074 *121,636 461,250 163,908 256,041 5,611,464 93,602 72,378,862 69,710,652 49,341,925 20,368,727 621,574 618,417 2,299,335 3,416,880 8,583,384 47,042,245 111,609,398 9,000 5,147,804 2,517,928 *2,429,626 8,981 191,268 122,445 122,270 61,119 54,970 6,181 81,555,174 4,095,960 1,265,294 *20,512 *41,911 106,289 28,916 357,512 1,696,304 41,518 28,938,360 20,123,004 11,614,005 8,508,998 207,694 652,868 901,264 1,351,605 2,435,846 9,571,895 84,210,634 9,332 4,453,874 2,228,484 *2,030,357 7,387 187,646 92,705 93,551 54,335 34,222 4,994 58,219,536 3,422,361 1,241,156 *12,652 *40,636 75,565 15,647 48,000 1,093,460 17,826 24,741,352 12,132,883 6,653,668 5,479,216 106,167 99,232 672,492 792,784 1,956,945 4,939,380 100.0 0.0 5.3 2.6 *2.4 0.0 0.2 0.1 0.1 0.1 0.0 0.0 69.1 4.1 1.5 *0.0 *0.0 0.1 0.0 0.1 1.3 0.0 29.4 14.4 7.9 6.5 0.1 0.1 0.8 0.9 2.3 5.9 85 88 58 30 21 10,422,577 31,712,831 20,397,231 11,315,600 1,765,956 3,650,037 11,143,132 7,148,242 3,994,891 615,136 9,119,416 18,917,422 14,857,210 4,060,212 219,482 2,925,900 4,964,708 3,604,536 1,360,172 108,138 2,387,933 3,189,529 2,320,327 869,203 67,740 2.8 3.8 2.8 1.0 0.1 89 635 453 281 80 201 172 41 12 13 105 182 20 *4 11,465,312 75,076,890 28,657,713 7,211,666 1,307,178 5,904,488 21,446,047 3,848,178 5,456,841 5,304,769 6,836,259 46,419,177 911,948 *917,091 4,011,307 26,275,097 10,028,054 2,523,681 458,372 2,065,308 7,504,373 1,346,593 1,910,000 1,856,729 2,391,050 16,247,043 318,554 *320,852 7,408,989 19,551,905 14,179,587 5,923,978 199,156 5,724,821 8,255,609 1,696,970 1,117,135 1,705,783 3,735,721 5,372,318 209,454 *23,113 1,740,188 4,835,416 3,471,322 1,055,270 36,461 1,018,809 2,416,052 495,112 102,983 716,822 1,101,136 1,364,094 61,989 *9,824 1,178,447 3,326,230 2,363,588 444,413 14,812 429,601 1,919,175 367,150 101,037 526,014 924,974 962,642 62,874 *3,723 1.4 3.9 2.8 0.5 0.0 0.5 2.3 0.4 0.1 0.6 1.1 1.1 0.1 *0.0 28 13 26 *9 83 78 13 *6 *7 65 327 9,597,522 659,074 6,526,656 *19,186,017 8,620,869 12,669,538 3,065,631 *237,036 *2,828,595 9,603,908 43,871,452 3,359,245 230,407 2,279,570 *6,721,141 3,017,274 4,435,761 1,075,324 *85,316 *990,008 3,360,437 15,376,713 527,872 604,249 1,335,893 *1,880,873 790,864 3,014,840 717,466 *480,406 *237,060 2,297,373 19,925,035 178,170 51,109 330,846 *458,168 273,987 403,753 97,289 *32,617 *64,672 306,464 3,356,631 178,206 12,148 254,187 *299,968 151,536 357,782 120,932 *42,962 *77,970 236,850 2,852,903 *0.2 0.0 0.3 *0.4 0.2 0.4 0.1 *0.1 *0.1 0.3 3.4 190 53 36 26,565,652 6,266,569 6,951,440 9,321,873 2,192,767 2,431,190 16,426,521 1,639,949 757,070 2,220,234 449,390 126,532 1,947,960 445,439 158,583 2.3 0.5 0.2 Number of returns *6 43 *3,136,719 951,073 *1,097,883 332,999 *906,475 195,020 *504,392 56,083 *270,229 30,693 *0.3 0.0 1,063 601 112,816,498 111,218,986 39,793,210 39,237,887 37,353,738 37,095,784 6,935,063 6,896,440 6,645,313 6,605,187 7.9 7.8 25 31 147 322 27 76 461 335 127 1,842 678 963 3,716,518 6,747,363 30,472,415 68,944,156 2,856,391 1,338,534 1,597,511 724,086 873,426 132,092,047 7,684,005 101,534,232 1,299,779 2,361,693 10,671,929 24,436,570 999,417 467,917 555,323 250,707 304,616 46,256,444 2,687,960 35,561,846 706,523 1,302,699 12,806,257 21,010,660 1,986,974 1,269,644 257,954 114,251 143,703 33,968,469 3,426,356 26,263,173 176,925 274,670 2,609,093 3,440,559 470,851 395,192 38,623 27,065 11,558 9,121,841 669,508 6,685,863 166,184 263,356 2,512,239 3,259,672 464,069 403,737 40,126 26,015 14,112 8,159,408 462,467 6,590,630 0.2 0.3 3.0 3.9 0.6 0.5 0.0 0.0 0.0 9.7 0.5 7.8 63 5,712,761 1,998,177 819,148 195,274 168,733 0.2 38 28 51 18 33 22 14 *5 4,359,228 558,782 11,828,525 4,388,368 7,440,157 414,514 29,843 *382,745 1,524,410 195,232 4,143,998 1,540,510 2,603,489 144,822 10,207 *133,960 158,870 233,254 2,957,954 580,851 2,377,103 109,715 3,809 *105,629 55,383 46,722 1,445,365 190,306 1,255,058 23,726 1,516 *22,077 25,635 49,910 835,982 139,058 696,924 26,050 1,281 *24,685 0.0 0.1 1.0 0.2 0.8 0.0 0.0 *0.0 *3 *1,926 *655 *277 *134 *85 *0.0 * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, May 2009. 29-Jul-09 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2004: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries.................................................................... Agriculture, forestry, fishing, and hunting.................... Mining.............................................................................. Oil and gas extraction............................................. Coal mining, metal ore mining................................ Nonmetallic minerals.............................................. Support activities for mining................................... Utilities............................................................................. Construction..................................................................... Construction of buildings....................................... Heavy and civil engineering construction.............. Special trade contractors........................................ Manufacturing.................................................................. Food manufacturing................................................ Beverage and tobacco products............................ Tobacco manufacturing................................ Textile mills and textile product mills ................... Apparel manufacturing........................................... Leather and allied product manufacturing............. Wood product manufacturing................................ Paper manufacturing............................................... Printing and related support activities................... Petroleum and coal products manufacturing......... Chemical manufacturing......................................... Pharmaceutical and medicine manufacturing Other chemical manufacturing...................... Plastics and rubber products manufacturing.......... Nonmetallic mineral product manufacturing.......... Primary metal manufacturing.................................. Fabricated metal products...................................... Machinery manufacturing....................................... Computer and electronic product manufacturing.. Electrical equipment, appliance and component manufacturing............................................... Transportation equipment manufacturing.............. Motor vehicles and related manufacturing... Other transportation equipment manufactu Furniture and related products............................... Miscellaneous manufacturing and manufacturing not allocable......................... Wholesale and retail trade.............................................. Wholesale trade...................................................... Durable goods.............................................. Machinery, equipment, and supplies.. Other miscellaneous durable goods... Nondurable goods........................................ Drugs, chemicals, and allied products Groceries and related products.......... Petroleum and petroleum products.... Other miscellaneous nondurable good Retail trade.............................................................. Motor vehicle, parts dealers, and gas statio Building materials, garden equipment, and supplies............................................... Food and beverages stores.......................... Apparel and accessory stores....................... General merchandise stores......................... Miscellaneous retail trade (incl. furniture and home furnishings stores).............. Transportation and warehousing.................................... Air, rail, and water transportation.......................... Water transportation.................................... Air and rail transportation............................. Other transportation (including pipeline transportation and warehousing).................. Information....................................................................... Publishing (except internet), motion picture, and sound recording..................................... Broadcasting, internet publishing........................... Telecommunications............................................... Internet service providers, web search portals, and data processing services........................ Other information services (includes internet publishing and broadcasting)........................ Finance, insurance, real estate, and rental and leasing............................................................. Finance and insurance............................................ Commercial banking and other depository credit agencies.................................... Nondepository credit intermediation........... Securities, commodity contracts, and other. Insurance and related activities.................... Insurance agencies and brokerages.... Funds, trusts, and other financial vehicles.... Real estate and rental and leasing.......................... Real estate.................................................... Rentals and leasing....................................... Services............................................................................ Professional, scientific, and technical services....... Management of holding companies....................... Administrative and support and waste management and remediation...................... Education services, health care, and social assistance..................................................... Arts, entertainment, and recreation....................... Accommodation and food services........................ Accommodation............................................ Food services and drinking places................ Other services......................................................... Repair and maintenance services.................. Personal services........................................... Religious, grantmaking, civic, professional, and similar organizations.................... Number of returns Income subject to U.S. tax U.S. income tax before credits Foreignsource taxable income Current-year (less loss) foreign taxes Foreign tax credit Industry's share of foreign tax credit [1] 5,502 210 112 87 6 6 13 7 235 39 40 155 1,039 83 14 4 5 13 8 9 17 14 19 162 41 121 43 44 26 98 131 114 533,194,188 298,828 6,562,286 3,439,768 *1,887,381 *290,329 944,808 *756,881 1,303,359 876,914 289,932 136,514 237,880,892 15,400,723 9,116,444 *1,393,615 *263,601 1,321,275 *208,963 *505,638 5,604,729 573,726 88,714,195 43,589,358 29,626,672 13,962,687 851,514 1,468,034 2,559,607 7,941,420 6,086,632 25,248,378 187,480,142 103,425 2,337,064 1,211,291 *684,459 *102,578 338,735 *264,891 455,431 307,971 101,533 45,927 83,484,837 5,392,072 3,190,650 *487,771 *92,827 462,178 *72,965 *176,759 1,961,976 200,577 31,108,397 15,305,875 10,390,455 4,915,420 299,562 525,755 912,424 2,781,067 2,153,647 8,873,474 241,493,136 107,736 4,418,975 1,678,823 *1,969,574 *28,051 742,527 *89,888 108,170 40,162 44,707 23,300 154,593,276 7,659,670 4,018,710 *292,726 *140,315 296,745 *65,281 *26,937 2,501,118 74,588 54,564,499 26,641,599 18,354,656 8,286,943 372,922 206,831 1,616,502 3,101,541 4,237,865 26,438,572 61,156,800 11,542 1,639,204 625,204 *754,579 *6,238 253,183 *31,986 21,836 7,941 7,676 6,219 42,418,216 2,116,633 838,980 *39,539 *33,552 72,898 *6,136 *8,685 865,022 12,301 22,458,317 6,611,709 4,551,531 2,060,178 111,324 39,102 611,262 1,007,353 895,638 2,050,571 56,593,276 11,559 1,434,081 567,093 *635,754 *5,790 225,443 *29,961 21,821 7,268 7,300 7,253 37,151,333 1,988,946 830,576 *39,539 *32,816 72,950 *6,897 *8,307 729,609 12,805 18,768,417 5,359,338 3,450,949 1,908,389 88,914 56,901 533,058 924,396 827,624 2,595,831 100.0 0.0 2.5 1.0 *1.1 *0.0 0.4 *0.1 0.0 0.0 0.0 0.0 65.6 3.5 1.5 *0.1 *0.1 0.1 *0.0 *0.0 1.3 0.0 33.2 9.5 6.1 3.4 0.2 0.1 0.9 1.6 1.5 4.6 74 62 38 24 22 12,504,868 9,794,039 3,685,243 6,108,796 519,320 4,383,381 3,447,637 1,300,457 2,147,180 181,519 10,211,179 9,716,365 7,501,181 2,215,183 78,565 2,751,546 1,420,894 939,230 481,665 20,779 2,772,017 1,106,093 462,740 643,353 21,908 4.9 2.0 0.8 1.1 0.0 80 658 487 290 66 224 197 41 48 11 96 171 33 5,608,429 63,131,970 27,686,841 4,977,509 916,110 4,061,398 22,709,332 3,548,630 9,995,147 3,355,508 5,791,924 35,445,129 528,428 1,962,095 22,111,524 9,702,993 1,746,683 319,540 1,427,143 7,956,310 1,247,350 3,497,784 1,177,193 2,027,407 12,408,531 183,307 2,623,472 11,669,584 8,775,633 1,789,173 49,933 1,739,241 6,986,460 800,598 587,504 2,062,964 3,517,072 2,893,950 37,518 485,514 3,073,115 2,334,975 312,089 10,158 301,931 2,022,886 140,774 98,152 759,809 1,017,309 738,140 7,422 413,930 2,985,951 2,236,742 302,649 10,738 291,911 1,934,093 132,634 95,046 714,176 986,087 749,209 7,787 0.7 5.3 4.0 0.5 0.0 0.5 3.4 0.2 0.2 1.3 1.7 1.3 0.0 22 10 24 8 *6,867,482 282,923 4,911,235 *17,451,920 *2,403,553 98,632 1,718,507 *6,114,082 *530,444 53,992 734,694 *1,102,213 *170,836 4,879 111,166 *330,074 *170,823 5,244 118,507 *334,978 *0.3 0.0 0.2 *0.6 74 68 11 7 4 5,403,141 8,659,025 1,010,282 *781,844 *228,438 1,890,450 3,032,180 356,100 *274,481 *81,619 435,089 2,444,326 697,127 *574,196 *122,931 113,763 206,642 27,381 *10,017 *17,364 111,870 197,508 21,985 *10,190 *11,795 0.2 0.3 0.0 *0.0 *0.0 57 607 7,648,743 35,937,456 2,676,080 12,601,181 1,747,198 14,580,764 179,262 2,669,290 175,524 2,764,509 0.3 4.9 485 78 22 23,050,552 3,430,087 5,118,047 8,089,636 1,202,189 1,789,674 10,531,629 817,057 1,412,420 1,777,589 230,472 104,332 1,799,365 278,804 89,725 3.2 0.5 0.2 *1.0 9 *2,397,499 *838,795 *1,574,769 *504,509 *542,812 13 1,941,272 680,887 244,891 52,388 53,804 0.1 965 571 93,746,105 92,402,963 33,356,183 32,880,765 29,584,426 29,255,358 4,873,224 4,845,914 5,745,227 5,713,926 10.2 10.1 22 57 94 325 54 72 394 374 20 1,603 594 807 989,426 6,344,671 16,726,370 66,587,253 1,698,363 1,755,244 1,343,142 500,274 842,867 84,917,385 6,011,090 67,468,343 345,363 2,223,273 5,864,980 23,827,649 593,959 619,499 475,419 172,301 303,118 29,733,427 2,102,691 23,620,404 232,129 1,430,616 7,564,239 18,493,697 696,685 1,534,677 329,067 123,677 205,390 23,895,992 2,332,521 17,942,549 65,323 193,807 1,358,367 2,710,907 242,937 517,510 27,310 13,236 14,074 6,211,742 444,881 4,781,377 65,267 197,303 1,660,026 3,295,173 223,396 496,158 31,300 13,542 17,758 6,251,328 466,771 4,733,584 0.1 0.3 2.9 5.8 0.4 0.9 0.1 0.0 0.0 11.0 0.8 8.4 63 2,235,075 784,466 968,882 228,970 244,760 0.4 31 36 47 14 33 24 15 6 2,604,949 312,747 5,935,043 1,932,686 4,002,358 350,138 *18,151 *328,747 910,985 111,485 2,081,228 680,938 1,400,290 122,167 *6,004 *115,041 97,445 250,301 2,156,316 501,365 1,654,951 147,977 *11,573 *135,105 26,755 58,892 633,339 105,806 527,533 37,528 *2,438 *34,482 23,564 49,734 696,903 139,431 557,472 36,011 *1,525 *34,034 0.0 0.1 1.2 0.2 1.0 0.1 *0.0 *0.1 3 *3,241 *1,122 *1,299 *608 *452 *0.0 * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, IRS, Statistics of Income Division, February 2008. 17-Oct-07 U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2003: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries................................................................... Agriculture, forestry, fishing, and hunting.................... Mining............................................................................. Oil and gas extraction............................................... Coal mining, metal ore mining.................................. Nonmetallic minerals................................................ Support activities for mining..................................... Utilities............................................................................ Construction................................................................... Construction of buildings.......................................... Heavy and civil engineering construction.................. Special trade contractors.......................................... Manufacturing................................................................ Food manufacturing................................................. Beverage and tobacco products............................... Tobacco manufacturing..................................... Textile mills and textile product mills ...................... Apparel manufacturing............................................. Leather and allied product manufacturing................ Wood product manufacturing................................... Paper manufacturing................................................. Printing and related support activities...................... Petroleum and coal products manufacturing............ Chemical manufacturing........................................... Pharmaceutical and medicine manufacturing..... Other chemical manufacturing........................... Plastics and rubber products manufacturing............. Nonmetallic mineral product manufacturing............. Primary metal manufacturing.................................... Fabricated metal products........................................ Machinery manufacturing......................................... Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing.................................................... Transportation equipment manufacturing................. Motor vehicles and related manufacturing............... Other transportation equipment manufacturing....... Furniture and related products................................. Miscellaneous manufacturing and manufacturing not allocable............................... Wholesale and retail trade............................................. Wholesale trade........................................................ Durable goods................................................... Machinery, equipment, and supplies........... Other miscellaneous durable goods............ Nondurable goods............................................. Drugs, chemicals, and allied products......... Groceries and related products.................. Petroleum and petroleum products............ Other miscellaneous nondurable goods...... Retail trade............................................................... Motor vehicle, parts dealers, and gas stations.. Building materials, garden equipment, and supplies....................................................... Food and beverages stores............................... Apparel and accessory stores............................ General merchandise stores.............................. Miscellaneous retail trade.................................. Transportation and warehousing................................... Air, rail, and water transportation............................. Water transportation......................................... Air and rail transportation.................................. Pipeline transportation, other transportation and warehousing................................................ Information..................................................................... Publishing (except internet), motion picture, and sound recording.......................................... Broadcasting, Internet publishing............................. Telecommunications................................................. Internet service providers, web search portals, and data processing services............................. Other information services....................................... Finance, insurance, real estate, and rental and leasing............................................................... Finance and insurance............................................... Commercial banking and other depository credit agencies............................................ Commercial banking................................... Depository credit agencies other than bank Nondepository credit intermediation................. Securities, commodity contracts, and other...... Insurance and related activities.......................... Insurance agencies and brokerages............ Funds, trusts, and other financial vehicles.......... Real estate and rental and leasing............................ Real estate......................................................... Rentals and leasing............................................ Services........................................................................... Professional, scientific, and technical services.......... Management of holding companies.......................... Administrative and support and waste management and remediation........................... Education services, health care, and social assistance......................................................... Arts, entertainment, and recreation.......................... Accommodation and food services.......................... Accommodation................................................ Food services and drinking places..................... Other services.......................................................... Repair and maintenance services....................... Personal services, religious, grantmaking, civic, professional, etc................................. Foreignsource taxable income Current-year (less loss) foreign taxes Foreign tax credit Industry's share of foreign tax credit [1] 149,244,042 103,749 2,015,430 1,158,757 *455,465 *86,846 314,362 *471,098 324,917 209,945 87,103 27,869 68,932,563 5,304,007 3,262,553 *607,840 *3,596,088 423,492 *48,060 175,884 1,231,608 247,176 19,523,424 16,987,906 11,184,799 5,803,107 309,947 270,171 428,490 1,572,178 1,427,623 7,058,154 205,129,663 119,177 4,162,483 1,844,436 *1,253,289 *93,371 971,387 *249,302 89,711 32,214 24,492 33,004 133,022,496 7,530,988 4,275,367 *222,882 *1,196,171 207,668 *65,769 245,637 1,888,142 46,145 38,973,262 33,334,330 22,292,155 11,042,175 378,121 84,086 1,400,999 2,034,082 3,216,975 20,490,478 51,637,430 46,197 1,518,109 597,112 *583,961 *24,836 312,201 *52,391 25,240 4,961 7,385 12,895 34,854,841 2,039,444 1,173,773 *52,912 *93,317 48,170 *7,992 62,655 455,354 8,997 14,941,750 7,437,640 4,834,245 2,603,395 122,301 19,791 456,196 626,925 929,901 2,789,755 49,963,270 29,788 1,256,572 579,647 *406,231 *26,479 244,215 *54,315 24,283 5,926 7,386 10,971 33,083,208 2,034,769 1,165,984 *46,419 *91,520 49,997 *7,838 80,688 583,705 13,435 13,455,265 7,722,720 4,851,744 2,870,976 112,732 20,354 379,983 611,849 827,352 2,872,924 100.0 0.1 2.5 1.2 *0.8 *0.1 0.5 *0.1 0.0 0.0 0.0 0.0 66.2 4.1 2.3 *0.1 *0.2 0.1 *0.0 0.2 1.2 0.0 26.9 15.5 9.7 5.7 0.2 0.0 0.8 1.2 1.7 5.8 6,103,985 8,178,157 4,329,699 3,848,458 472,986 2,143,280 2,889,474 1,538,564 1,350,910 165,342 5,568,279 9,168,609 7,778,785 1,389,823 68,011 940,623 2,180,423 1,661,821 518,602 20,050 946,175 1,553,458 1,099,959 453,499 20,459 1.9 3.1 2.2 0.9 0.0 83 657 356 213 56 157 143 29 14 10 90 301 23 5,305,143 43,089,603 15,818,429 3,685,928 642,706 3,043,222 12,132,501 6,242,432 378,735 1,046,945 4,464,389 27,271,174 115,966 1,867,705 15,085,996 5,543,321 1,290,867 224,263 1,066,604 4,252,454 2,186,143 132,098 366,221 1,567,992 9,542,675 40,410 2,849,376 7,324,924 5,486,778 1,045,677 41,668 1,004,010 4,441,100 866,040 20,184 564,105 2,990,771 1,838,146 34,462 499,785 1,949,966 1,506,989 201,671 7,504 194,167 1,305,318 197,335 4,744 253,267 849,972 442,977 11,362 532,000 1,843,929 1,392,508 122,352 10,135 112,217 1,270,156 210,179 3,335 189,118 867,524 451,421 10,516 1.1 3.7 2.8 0.2 0.0 0.2 2.5 0.4 0.0 0.4 1.7 0.9 0.0 27 7 20 6 218 46 14 8 6 *4,879,400 *304,157 3,931,869 *13,537,154 4,502,628 5,799,091 1,032,220 *235,983 *796,236 *1,707,578 *106,214 1,375,937 *4,738,028 1,574,508 2,028,920 361,054 *82,566 *278,487 *49,566 *49,358 568,054 *694,376 442,330 1,929,786 429,291 *273,266 *156,025 *9,547 *6,591 100,903 *202,380 112,194 200,217 53,954 *12,211 *41,743 *10,720 *15,249 98,711 *202,450 113,774 194,242 47,881 *9,004 *38,877 *0.0 *0.0 0.2 *0.4 0.2 0.4 0.1 *0.0 *0.1 32 517 4,766,871 29,405,463 1,667,866 10,329,322 1,500,494 11,997,693 146,263 2,429,758 146,362 2,351,763 0.3 4.7 413 71 18 22,865,011 1,184,700 3,691,912 8,017,212 414,035 1,315,165 9,659,686 695,205 1,358,096 1,832,829 299,341 226,874 1,794,916 229,056 251,725 3.6 0.5 0.5 3 12 *520,157 1,143,682 *181,979 400,931 *35,583 249,124 *7,048 63,665 *7,048 69,018 *0.0 0.1 795 448 75,309,492 75,007,321 26,719,724 26,612,896 26,916,844 26,809,305 4,739,057 4,722,189 5,527,846 5,511,045 11.1 11.0 35 7 28 44 77 273 24 19 347 334 13 1,720 366 897 929,397 *134,286 795,111 5,670,520 14,401,666 52,565,879 2,369,201 1,439,859 302,171 203,201 98,970 66,320,896 4,888,966 53,215,802 323,849 *46,846 277,003 1,992,651 5,060,950 18,727,050 828,803 508,397 106,828 68,563 38,265 23,232,323 1,719,815 18,628,495 42,979 *13,652 29,327 1,279,456 7,656,159 16,566,027 877,789 1,264,684 107,539 70,704 36,835 19,317,248 2,238,836 14,402,311 15,234 *5,961 9,273 280,119 1,538,574 2,513,476 277,520 374,786 16,868 11,100 5,768 5,821,653 509,468 4,488,103 13,800 *4,527 9,273 272,433 1,603,907 3,253,206 298,102 367,700 16,801 11,603 5,198 5,597,324 453,670 4,389,197 0.0 *0.0 0.0 0.5 3.2 6.5 0.6 0.7 0.0 0.0 0.0 11.2 0.9 8.8 85 1,307,531 467,233 676,269 139,441 141,469 0.3 35 267 41 11 30 28 16 1,588,463 256,697 4,321,071 1,165,239 3,155,832 742,365 *55,974 555,302 88,235 1,513,463 408,657 1,104,806 259,780 *19,364 81,754 179,497 1,277,733 162,180 1,115,554 460,848 *2,733 18,205 46,973 444,678 40,448 404,230 174,785 *394 14,482 40,850 405,902 39,684 366,219 151,754 *368 0.0 0.1 0.8 0.1 0.7 0.3 *0.0 12 686,391 240,316 458,116 174,391 151,385 0.3 Income subject to U.S. tax U.S. income tax before credits 5,409 272 57 36 5 6 10 8 242 88 49 105 1,095 84 16 4 7 13 6 14 16 27 16 161 38 123 50 32 14 150 122 140 424,500,012 299,498 5,675,638 3,296,729 *1,238,482 *242,584 897,843 *1,346,043 929,862 596,896 250,025 82,940 196,324,427 15,154,740 9,321,412 *1,736,495 *10,272,815 1,210,692 *137,653 505,082 3,516,785 704,771 55,697,660 48,427,904 31,900,147 16,527,758 881,887 773,538 1,194,315 4,494,273 4,038,990 19,931,640 76 55 33 22 12 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, May 2007. U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2002: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries................................................................... Agriculture, forestry, fishing, and hunting.................... Mining............................................................................. Oil and gas extraction............................................... Coal mining, metal ore mining.................................. Nonmetallic minerals................................................ Support activities for mining..................................... Utilities............................................................................ Construction................................................................... Construction of buildings......................................... Heavy and civil engineering construction.................. Special trade contractors.......................................... Manufacturing................................................................ Food manufacturing................................................. Beverage and tobacco products............................... Tobacco manufacturing..................................... Textile mills and textile product mills ...................... Apparel manufacturing............................................. Leather and allied product manufacturing................ Wood product manufacturing.................................. Paper manufacturing................................................ Printing and related support activities...................... Petroleum and coal products manufacturing............ Chemical manufacturing........................................... Pharmaceutical and medicine manufacturing..... Other chemical manufacturing........................... Plastics and rubber products manufacturing............ Nonmetallic mineral product manufacturing............. Primary metal manufacturing.................................... Fabricated metal products........................................ Machinery manufacturing......................................... Computer and electronic product manufacturing..... Electrical equipment, appliance and component manufacturing.................................................... Transportation equipment manufacturing................ Motor vehicles and related manufacturing............... Other transportation equipment manufacturing....... Furniture and related products................................. Miscellaneous manufacturing and manufacturing not allocable............................... Wholesale and retail trade............................................. Wholesale trade........................................................ Durable goods................................................... Machinery, equipment, and supplies........... Other miscellaneous durable goods........... Nondurable goods............................................. Drugs, chemicals, and allied products......... Groceries and related products.................. Petroleum and petroleum products............ Other miscellaneous nondurable goods...... Retail trade............................................................... Motor vehicle, parts dealers, and gas stations.. Furniture and home furnishing stores ............... Building materials, garden equipment, and supplies....................................................... Food and beverages stores............................... Apparel and accessory stores............................ General merchandise stores.............................. Miscellaneous retail trade.................................. Transportation and warehousing................................... Air, rail, and water transportation............................. Water transportation......................................... Air and rail transportation.................................. Pipeline transportation, other transportation and warehousing................................................ Information..................................................................... Publishing (except internet), motion picture, and sound recording.......................................... Broadcasting, internet publishing............................. Telecommunications................................................. Internet service providers, web search portals, and data processing services............................. Other information services....................................... Finance, insurance, real estate, and rental and leasing............................................................... Finance and insurance............................................... Commercial banking and other depository credit agencies............................................ Commercial banking................................... Depository credit agencies other than bank Nondepository credit intermediation................ Securities, commodity contracts, and other...... Insurance and related activities.......................... Insurance agencies and brokerages............ Funds, trusts, and other financial vehicles......... Real estate and rental and leasing............................ Real estate......................................................... Rentals and leasing............................................ Services........................................................................... Professional, scientific, and technical services.......... Management of holding companies.......................... Administrative and support and waste management and remediation........................... Education services, health care, and social assistance......................................................... Arts, entertainment, and recreation.......................... Accommodation and food services.......................... Accommodation................................................ Food services and drinking places..................... Other services.......................................................... Repair and maintenance services....................... Personal services, religious, grantmaking, civic, professional, etc................................. Foreignsource taxable income Current-year (less loss) foreign taxes Foreign tax credit Industry's share of foreign tax credit [1] 121,538,682 53,038 1,332,879 536,899 *199,913 *93,248 502,819 2,696,626 309,884 209,895 79,942 20,047 55,499,456 2,886,860 6,106,901 *3,835,496 *46,556 468,920 *45,090 85,368 1,009,345 174,959 10,051,558 13,746,078 8,105,224 5,640,854 265,786 310,880 399,835 1,635,648 1,854,083 7,171,626 160,855,609 20,625 3,109,073 823,313 *666,564 *94,334 1,524,861 1,283,592 85,109 16,543 45,708 22,858 105,173,560 4,015,069 6,984,274 *3,396,852 *102,291 339,388 *47,546 4,843 1,704,502 36,094 25,062,453 23,944,121 13,233,231 10,710,889 217,154 208,366 961,810 2,019,442 3,959,830 20,410,667 41,483,106 2,640 1,233,871 333,248 *305,023 *32,796 562,804 99,832 21,970 3,280 14,014 4,676 27,362,642 1,279,948 1,908,706 *891,612 *24,676 107,942 *5,046 1,013 610,247 10,980 8,972,631 5,485,977 2,937,794 2,548,183 68,218 62,377 275,118 549,466 1,160,685 3,311,412 42,419,115 3,256 928,046 271,118 *176,871 *28,234 451,823 176,658 17,102 3,157 9,104 4,842 29,439,519 1,225,138 1,863,305 *879,030 *23,818 75,455 *5,502 797 551,239 10,097 8,562,653 6,135,897 3,157,375 2,978,522 67,038 58,892 227,695 655,771 1,104,513 5,375,927 100.0 0.0 2.2 0.6 *0.4 *0.1 1.1 0.4 0.0 0.0 0.0 0.0 69.4 2.9 4.4 *2.1 *0.1 0.2 *0.0 0.0 1.3 0.0 20.2 14.5 7.4 7.0 0.2 0.1 0.5 1.5 2.6 12.7 6,556,099 14,612,545 7,314,594 7,297,951 567,262 2,232,772 5,054,640 2,567,761 2,486,880 198,168 5,290,662 7,102,643 5,512,373 1,590,270 113,687 1,492,793 1,541,813 1,184,847 356,967 35,446 1,432,300 1,580,652 1,212,678 367,974 32,701 3.4 3.7 2.9 0.9 0.1 86 761 586 398 35 364 188 37 45 7 99 175 15 3 4,983,450 34,295,289 11,855,930 2,672,941 685,778 1,987,163 9,182,989 5,735,273 250,497 *8,991 3,188,228 22,439,359 185,391 *102,793 1,754,385 12,066,655 4,212,716 992,503 239,727 752,776 3,220,213 2,014,679 86,941 *3,068 1,115,524 7,853,939 64,707 *35,877 2,648,717 5,112,152 3,558,688 980,732 97,413 883,319 2,577,956 1,145,877 16,237 *1,326 1,414,515 1,553,464 94,666 *73,154 458,147 1,255,809 915,123 204,620 28,752 175,868 710,502 278,642 3,738 *278 427,845 340,686 34,231 *20,653 450,128 1,287,796 907,352 203,740 28,094 175,646 703,612 332,288 4,516 *257 366,551 380,444 32,520 *21,800 1.1 3.0 2.1 0.5 0.1 0.4 1.7 0.8 0.0 *0.0 0.9 0.9 0.1 *0.1 20 19 19 4 95 50 14 8 6 *4,424,425 158,974 2,742,758 *10,722,764 4,102,254 4,934,307 405,331 *148,057 *257,274 *1,548,425 55,572 959,679 *3,753,122 1,436,557 1,795,321 210,895 *52,570 *158,325 *38,707 4,102 687,856 *275,325 379,654 1,140,954 202,811 *78,418 *124,393 *16,534 1,371 92,132 *52,183 123,581 143,543 50,901 *31,054 *19,847 *13,421 808 148,406 *50,940 112,549 113,059 23,897 *12,405 *11,492 *0.0 0.0 0.3 *0.1 0.3 0.3 0.1 *0.0 *0.0 36 300 4,528,976 24,522,670 1,584,426 8,589,210 938,143 12,526,820 92,642 2,380,642 89,163 2,686,388 0.2 6.3 163 74 19 18,307,667 1,305,981 3,228,947 6,413,815 458,535 1,128,561 8,769,917 1,095,879 2,095,307 1,620,109 216,999 405,011 1,711,298 369,566 453,529 4.0 0.9 1.1 5 40 *923,363 756,712 *323,072 265,226 *387,920 177,797 *98,411 40,111 *118,356 33,640 *0.3 0.1 686 396 49,472,003 49,262,488 17,581,766 17,511,112 17,205,214 17,139,053 3,708,041 3,695,021 3,216,757 3,200,661 7.6 7.5 27 6 21 42 61 236 12 30 290 277 13 1,425 413 809 322,902 *86,796 236,106 5,511,975 12,735,698 29,622,398 2,271,278 1,069,515 209,515 162,849 46,666 61,670,519 5,168,595 48,955,350 111,935 *30,322 81,613 1,929,158 4,508,009 10,582,674 794,973 379,336 70,654 54,333 16,321 21,613,846 1,815,000 17,141,635 23,962 *22,649 1,313 1,186,996 6,650,890 8,329,720 912,135 947,485 66,161 54,074 12,087 15,198,509 1,956,688 10,710,619 1,556 *1,348 209 178,403 1,403,818 1,824,492 350,442 286,752 13,020 11,034 1,987 5,274,117 583,353 4,029,531 1,555 *1,346 209 182,320 1,576,070 1,155,612 318,749 285,105 16,096 14,184 1,912 4,550,535 418,124 3,471,665 0.0 *0.0 0.0 0.4 3.7 2.7 0.8 0.7 0.0 0.0 0.0 10.7 1.0 8.2 61 1,487,883 533,466 743,875 138,468 119,327 0.3 35 13 49 17 32 45 31 1,323,984 175,121 4,161,022 1,496,155 2,664,866 398,564 *24,088 462,840 60,827 1,461,140 528,464 932,676 138,940 *8,046 98,735 139,339 1,451,535 225,321 1,226,215 97,718 *8,353 20,669 43,112 426,559 44,729 381,830 32,425 *536 19,782 43,182 447,591 40,845 406,747 30,864 *535 0.0 0.1 1.1 0.1 1.0 0.1 *0.0 14 374,476 130,893 89,365 31,889 30,330 0.1 Income subject to U.S. tax U.S. income tax before credits 4,767 295 86 49 7 8 23 20 115 26 47 42 1,028 69 16 4 7 35 7 11 17 25 19 166 35 131 35 38 18 88 123 126 343,851,050 159,575 3,652,660 1,518,183 *536,811 *239,277 1,358,390 7,675,481 890,833 599,073 232,714 59,045 156,577,713 8,225,484 17,447,351 *10,961,538 *131,904 1,340,289 *129,068 244,741 2,820,717 500,079 27,931,082 39,027,065 22,998,094 16,028,971 761,357 889,589 1,132,697 4,669,471 5,259,004 19,348,457 74 57 32 25 10 Number of returns * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, August 2006. U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2001: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries............................................................... Agriculture, forestry, fishing, and hunting................... Mining......................................................................... Oil and gas extraction................................................. Coal mining and metal ore mining.............................. Nonmetallic minerals................................................... Support activities for mining....................................... Utilities........................................................................ Construction................................................................ Building, developing, and general contracting........... Heavy construction...................................................... Special trade contractors............................................. Manufacturing............................................................. Food manufacturing.................................................... Beverage and tobacco products................................. Tobacco manufacturing........................................ Textile mills and textile product mills ....................... Apparel manufacturing................................................ Leather and allied product manufacturing.................. Wood product manufacturing..................................... Paper manufacturing................................................... Printing and related support activities........................ Petroleum and coal products manufacturing.............. Chemical manufacturing.............................................. Pharmaceutical and medicine manufacturing...... Other chemical manufacturing............................. Plastics and rubber products manufacturing.............. Nonmetallic mineral product manufacturing.............. Primary metal manufacturing...................................... Fabricated metal products.......................................... Machinery manufacturing............................................ Computer and electronic product manufacturing...... Electrical equipment, appliance and component manufacturing....................................................... Transportation equipment manufacturing.................. Motor vehicles and related manufacturing................. Other transportation equipment manufacturing........ Furniture and related products................................... Miscellaneous manufacturing and manufacturing not allocable................................. Wholesale and retail trade........................................... Wholesale trade........................................................... Durable goods...................................................... Machinery, equipment, and supplies............ Other miscellaneous durable goods............. Nondurable goods................................................ Drugs, chemicals, and allied products.......... Groceries and related products..................... Petroleum and petroleum products.............. Other miscellaneous nondurable goods....... Retail trade.................................................................. Motor vehicle, parts dealers, and gas stations.... Furniture and home furnishing stores ................. Building materials, garden equipment, and supplies.......................................................... Food and beverages stores.................................. Apparel and accessory stores............................... General merchandise stores................................. Miscellaneous retail trade.................................... Transportation and warehousing................................. Air, rail, and water transportation............................... Water transportation............................................ Air and rail transportation.................................... Other transportation and warehousing....................... Information.................................................................. Publishing, motion picture, and sound recording....... Broadcasting and telecommunications....................... Information services and data processing services................................................................. Finance, insurance, real estate, and rental and leasing............................................................ Finance and insurance................................................. Commercial banking and other depository credit agencies............................................... Commercial banking...................................... Depository credit agencies other than banks Nondepository credit intermediation.................. Securities, commodity contracts, and other......... Insurance and related activities............................ Insurance agencies and brokerages.............. Funds, trusts, and other financial vehicles........... Real estate and rental and leasing.............................. Real estate............................................................ Rentals and leasing............................................... Services....................................................................... Professional, scientific, and technical services............ Management of holding companies........................... Administrative and support and waste management and remediation............................. Education services, health care, and social assistance............................................................. Arts, entertainment, and recreation............................ Accommodation and food services............................. Accommodation.................................................... Food services and drinking places....................... Other services.............................................................. Repair and maintenance services......................... Personal services, religious, grantmaking, civic, professional, etc.................................... Income subject to U.S. tax U.S. income tax before credits Foreignsource taxable income (less loss) Current-year foreign taxes Foreign tax credit 5,478 331 131 96 11 8 16 15 235 185 31 18 911 51 14 4 6 40 6 10 18 13 22 139 56 84 39 38 16 67 114 110 368,071,310 618,196 4,178,371 971,449 635,946 *355,551 2,215,426 6,408,330 1,096,362 620,585 361,592 114,185 178,044,366 5,994,502 18,597,427 *11,370,569 *133,034 1,333,644 *108,146 887,360 3,854,569 594,275 49,469,709 42,950,033 24,958,556 17,991,477 1,631,850 1,013,060 2,380,026 4,079,575 6,108,055 13,659,390 129,339,728 213,254 1,505,948 344,307 236,049 *124,613 800,979 2,242,916 383,347 217,001 126,703 39,643 62,452,071 2,109,540 6,509,239 *3,979,699 *46,411 471,417 *37,712 310,280 1,349,902 207,900 17,326,338 14,945,402 8,636,726 6,308,676 586,996 354,787 872,295 1,429,897 2,145,114 4,971,378 164,753,343 335,865 2,511,835 650,100 701,504 *48,325 1,111,907 1,441,523 79,139 21,901 8,862 48,376 98,292,466 2,959,926 8,231,442 *4,416,143 *145,491 409,692 *55,715 397,154 1,549,830 60,433 29,573,067 18,703,028 9,523,426 9,179,602 1,220,676 277,090 1,870,802 1,607,865 3,957,708 15,722,129 44,505,156 107,431 911,811 228,643 330,450 *16,199 336,519 323,139 19,361 5,208 3,334 10,818 30,038,255 981,236 2,488,315 *1,504,927 *42,739 37,552 *10,521 52,090 410,344 19,991 12,696,851 4,813,945 2,329,887 2,484,058 358,679 62,985 594,879 533,461 1,301,369 3,153,463 41,358,458 89,089 733,744 213,636 186,777 *12,628 320,703 348,432 17,389 4,995 2,695 9,699 27,516,993 880,595 2,459,547 *1,481,636 *40,331 124,246 *6,780 46,970 407,608 19,515 9,991,472 4,924,110 2,279,434 2,644,677 365,233 61,412 613,919 504,034 1,216,682 3,464,528 100.0 0.2 1.8 0.5 0.5 *0.0 0.8 0.8 0.0 0.0 0.0 0.0 66.5 2.1 5.9 *3.6 *0.1 0.3 *0.0 0.1 1.0 0.0 24.2 11.9 5.5 6.4 0.9 0.1 1.5 1.2 2.9 8.4 73 50 26 24 11 7,581,998 12,580,213 5,057,187 7,523,026 427,306 2,572,345 4,421,259 1,783,884 2,637,375 150,669 5,338,140 4,262,251 2,487,087 1,775,164 187,190 1,036,332 952,157 486,320 465,837 69,477 1,014,780 955,360 484,147 471,212 44,047 2.5 2.3 1.2 1.1 0.1 72 586 425 288 56 232 136 32 11 13 80 162 17 3 4,660,194 33,519,117 10,791,659 3,538,389 242,147 3,296,242 7,253,270 3,749,991 36,023 940,011 2,527,245 22,727,458 60,564 *163,385 1,633,191 11,760,429 3,805,553 1,235,498 83,844 1,151,654 2,570,055 1,327,070 12,477 340,338 890,170 7,954,876 21,170 *57,023 1,762,837 4,639,937 3,234,051 459,366 16,594 442,772 2,774,685 930,681 15,527 872,917 955,560 1,405,886 9,137 *3,592 421,868 1,282,789 907,977 88,793 3,495 85,298 819,184 266,861 4,991 299,636 247,696 374,812 3,591 *488 375,824 1,217,807 884,950 80,696 2,868 77,828 804,253 261,141 3,005 300,260 239,848 332,857 2,636 *488 0.9 2.9 2.1 0.2 0.0 0.2 1.9 0.6 0.0 0.7 0.6 0.8 0.0 *0.0 5 9 17 7 103 78 15 9 6 63 299 166 115 *3,714,930 *1,411,420 2,355,634 *11,919,315 3,102,210 4,597,408 501,438 *464,007 *37,431 4,095,970 32,409,068 17,829,386 11,540,310 *1,300,137 *493,803 825,094 *4,171,642 1,086,007 1,610,850 178,083 *163,263 *14,821 1,432,766 11,354,798 6,257,618 4,032,817 *37,963 *82,282 400,467 *406,637 465,809 787,855 360,670 *330,968 *29,702 427,185 13,279,995 8,558,477 3,122,413 *10,045 *9,657 121,644 *98,710 130,678 123,043 38,763 *34,163 *4,601 84,280 2,671,044 1,560,612 618,606 *10,485 *9,708 106,736 *95,323 107,481 122,344 46,654 *42,403 *4,251 75,690 2,964,028 1,769,968 750,784 *0.0 *0.0 0.3 *0.2 0.3 0.3 0.1 *0.1 *0.0 0.2 7.2 4.3 1.8 Number of returns Industry's share of foreign tax credit [1] 18 3,039,371 1,064,364 1,599,105 491,826 443,277 1.1 958 504 51,511,435 50,668,169 18,281,286 17,988,013 20,350,486 20,278,338 3,989,308 3,978,012 3,103,849 3,093,475 7.5 7.5 35 10 25 20 151 242 9 57 454 426 27 1,934 378 905 787,212 340,990 446,222 5,903,327 15,179,972 28,043,522 *1,464,906 754,135 843,266 242,530 600,736 55,688,657 5,766,705 41,496,159 274,248 119,136 155,112 2,065,244 5,348,541 10,031,372 *513,596 268,608 293,272 82,318 210,954 19,534,832 2,029,245 14,537,685 162,603 74,345 88,258 1,080,005 8,794,440 9,644,044 *542,329 597,245 72,149 29,072 43,076 23,034,241 2,517,884 17,338,629 38,149 14,868 23,281 289,203 1,803,039 1,651,711 *142,776 195,910 11,296 7,023 4,273 5,038,974 429,656 3,971,638 39,171 15,891 23,280 315,798 1,530,564 1,008,457 *131,500 199,485 10,374 6,251 4,122 5,244,781 515,115 3,862,923 0.1 0.0 0.1 0.8 3.7 2.4 *0.3 0.5 0.0 0.0 0.0 12.7 1.2 9.3 97 2,999,328 1,064,471 1,501,665 184,010 355,177 0.9 241 231 66 14 52 15 4 1,132,987 257,820 3,577,051 653,528 2,923,523 458,607 *3,464 395,932 89,629 1,257,435 234,999 1,022,436 160,435 *1,166 75,173 150,375 1,373,721 289,769 1,083,952 76,794 *508 16,496 34,842 374,384 43,398 330,986 27,949 *162 16,343 34,607 435,307 76,271 359,036 25,307 *122 0.0 0.1 1.1 0.2 0.9 0.1 *0.0 11 *455,143 *159,270 *76,285 *27,787 *25,185 *0.1 * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Bulletin, Fall 2005, Publication 1136. (Rev. 12-05.) U.S. Corporation Income Tax Returns with a Foreign Tax Credit, 2000: U.S. and Foreign-Source Income and Taxes, Foreign Tax Credit, and Industry Share of Foreign Tax Credit, by Major and Selected Minor Industry [All figures are estimates based on a sample--money amounts are in thousands of dollars] Major and selected minor industry All industries..................................................................... Agriculture, forestry, fishing, and hunting...................... Mining............................................................................... Oil and gas extraction................................................ Coal mining and metal ore mining.............................. Nonmetallic minerals.................................................. Support activities for mining....................................... Utilities............................................................................. Construction..................................................................... Building, developing, and general contracting............ Heavy construction..................................................... Special trade contractors............................................ Manufacturing.................................................................. Food manufacturing................................................... Beverage and tobacco products................................. Tobacco manufacturing....................................... Textile mills and textile product mills ........................ Apparel manufacturing............................................... Leather and allied product manufacturing.................. Wood product manufacturing.................................... Paper manufacturing.................................................. Printing and related support activities........................ Petroleum and coal products manufacturing.............. Chemical manufacturing............................................. Pharmaceutical and medicine manufacturing....... Other chemical manufacturing............................. Plastics and rubber products manufacturing.............. Nonmetallic mineral product manufacturing............... Primary metal manufacturing...................................... Fabricated metal products......................................... Machinery manufacturing........................................... Computer and electronic product manufacturing....... Electrical equipment, appliance and component manufacturing...................................................... Transportation equipment manufacturing.................. Motor vehicles and related manufacturing................. Other transportation equipment manufacturing......... Furniture and related products................................... Miscellaneous manufacturing and manufacturing not allocable................................. Wholesale and retail trade............................................... Wholesale trade.......................................................... Durable goods..................................................... Machinery, equipment, and supplies............. Other miscellaneous durable goods............. Nondurable goods............................................... Drugs, chemicals, and allied products........... Groceries and related products.................... Petroleum and petroleum products.............. Other miscellaneous nondurable goods....... Retail trade................................................................. Motor vehicle, parts dealers, and gas stations.... Furniture and home furnishing stores ................. Building materials, garden equipment, and supplies......................................................... Food and beverages stores................................. Apparel and accessory stores.............................. General merchandise stores................................ Miscellaneous retail trade.................................... Transportation and warehousing..................................... Air, rail, and water transportation.............................. Water transportation........................................... Air and rail transportation.................................... Pipeline transportation............................................... Other transportation and warehousing...................... Information....................................................................... Publishing, motion picture, and sound recording....... Broadcasting and telecommunications....................... Information services and data processing services................................................................ Finance, insurance, real estate, and rental and leasing................................................................. Finance and insurance................................................. Commercial banking and other depository credit agencies.............................................. Commercial banking..................................... Depository credit agencies other than banks Nondepository credit intermediation.................. Securities, commodity contracts, and other........ Insurance and related activities............................ Insurance agencies and brokerages.............. Funds, trusts, and other financial vehicles........... Real estate and rental and leasing.............................. Real estate........................................................... Rentals and leasing.............................................. Services............................................................................. Professional, scientific, and technical services............ Management of holding companies........................... Administrative and support and waste management and remediation............................. Education services, health care, and social assistance........................................................... Arts, entertainment, and recreation........................... Accommodation and food services............................ Accommodation.................................................. Food services and drinking places....................... Other services............................................................ Repair and maintenance services......................... Personal services, religious, grantmaking, civic, professional, etc.................................. Income subject to U.S. tax U.S. income tax before credits Foreignsource taxable income (less loss) Current-year foreign taxes Foreign tax credit 5,917 151 128 70 10 9 40 23 193 119 18 36 1,272 55 15 4 22 40 11 9 30 13 25 217 59 159 66 42 24 92 169 206 462,322,632 217,074 3,857,116 1,106,417 606,239 *960,568 1,183,892 7,690,603 1,066,624 518,792 435,008 106,916 232,628,653 8,961,233 16,175,217 *11,169,743 598,484 1,414,230 259,688 *909,630 5,697,148 587,309 60,362,676 36,934,043 22,655,140 14,278,903 1,792,918 1,465,878 1,523,553 6,670,202 8,927,941 44,113,756 163,009,304 74,427 1,391,268 397,481 229,271 *338,503 426,012 2,703,256 372,762 181,163 152,103 37,584 82,087,896 3,139,483 5,660,885 *3,909,020 209,108 498,553 90,796 *318,087 1,995,374 207,051 21,307,715 12,990,202 7,951,606 5,038,596 626,819 514,402 541,693 2,333,298 3,127,178 15,610,527 196,675,289 6,683 2,692,785 620,341 642,057 240,621 1,189,766 980,638 176,755 145,156 20,337 10,507 120,771,799 3,225,986 6,901,045 *4,243,590 128,634 396,326 55,266 *48,217 1,896,928 43,775 32,460,253 17,964,934 9,623,141 8,341,794 720,901 373,759 1,311,864 1,954,277 4,518,776 35,135,487 52,513,722 1,044 1,075,686 242,306 395,212 *79,224 358,944 132,002 49,936 43,355 5,094 1,483 36,292,166 1,090,147 2,364,244 *1,411,764 32,968 171,210 9,338 *11,616 626,307 13,617 13,159,548 5,408,488 2,589,990 2,818,498 211,554 102,727 321,029 655,030 1,408,475 7,414,362 48,355,433 1,394 780,661 191,092 170,963 *78,205 340,400 166,828 51,674 45,192 4,423 2,054 32,613,017 1,029,571 2,262,251 *1,402,135 32,929 101,725 9,096 *7,845 608,349 13,153 10,984,614 4,809,045 2,414,126 2,394,919 235,848 114,556 274,676 629,625 1,282,692 6,745,932 100.0 0.0 1.6 0.4 0.4 *0.2 0.7 0.3 0.1 0.1 0.0 0.0 67.4 2.1 4.7 *3.1 0.1 0.2 0.0 *0.0 1.3 0.0 22.7 9.9 5.0 5.0 0.5 0.2 0.6 1.3 2.7 14.0 64 68 44 24 15 10,439,993 19,584,768 9,615,433 9,969,335 770,196 3,565,636 7,175,240 3,667,419 3,507,820 269,230 3,791,590 7,766,903 5,525,692 2,241,211 57,007 746,381 2,007,838 1,579,621 428,217 21,893 951,258 1,950,799 1,522,086 428,713 19,011 2.0 4.0 3.1 0.9 0.0 86 646 478 323 77 246 155 29 12 13 101 167 33 3 5,439,791 33,503,036 13,473,822 6,891,420 355,076 6,536,344 6,582,401 2,317,335 97,740 1,212,829 2,954,498 20,029,214 95,296 *160,846 1,906,620 11,839,554 4,827,682 2,408,230 124,795 2,283,435 2,419,452 846,337 34,872 431,587 1,106,655 7,011,872 33,383 *56,276 2,019,872 5,937,359 3,953,367 728,740 46,342 682,398 3,224,627 901,771 70,378 1,210,662 1,041,817 1,983,992 29,844 *4,553 515,390 1,479,662 1,069,092 127,101 7,323 119,779 941,991 310,577 23,994 289,802 317,618 410,571 9,694 *847 550,043 1,247,176 877,549 116,481 7,294 109,186 761,069 285,355 24,287 222,843 228,584 369,626 8,481 *776 1.1 2.6 1.8 0.2 0.0 0.2 1.6 0.6 0.1 0.5 0.5 0.8 0.0 *0.0 4 6 43 4 74 103 27 7 20 3 73 178 130 30 *3,427,098 *220,433 3,416,514 *10,047,113 2,661,914 7,262,033 1,588,959 *140,869 1,448,089 *24,175 5,648,899 42,672,398 19,412,766 20,756,101 *1,199,462 *77,027 1,195,962 *3,516,491 933,272 2,543,351 559,106 *51,576 507,530 *8,375 1,975,871 15,129,030 6,942,442 7,305,568 *31,488 *85,654 682,633 *516,273 633,548 1,607,888 520,493 *94,056 426,437 *21,273 1,066,122 13,973,523 9,277,469 3,786,901 *8,530 *9,165 131,539 *132,441 118,355 278,747 59,966 *24,281 35,685 *3,450 215,331 2,641,194 1,900,064 615,220 *11,015 *9,234 119,551 *120,035 100,535 267,237 60,264 *24,805 35,459 *3,299 203,674 3,069,696 2,344,580 621,721 *0.0 *0.0 0.2 *0.2 0.2 0.6 0.1 *0.1 0.1 *0.0 0.4 6.3 4.8 1.3 Number of returns Industry's share of foreign tax credit [1] 18 2,503,531 881,020 909,153 125,910 103,395 0.2 917 508 75,120,680 74,050,963 26,436,799 26,064,909 28,380,475 28,314,745 4,613,960 4,602,750 4,773,821 4,765,720 9.9 9.9 24 6 18 42 154 266 11 22 409 340 70 2,304 669 1,105 617,132 *389,221 227,911 9,087,581 22,730,684 41,516,757 1,342,009 98,809 1,069,717 253,848 815,869 58,304,394 6,657,279 42,095,120 215,865 *136,869 78,996 3,182,366 8,023,597 14,607,766 470,201 35,314 371,890 86,253 285,638 20,430,957 2,328,812 14,747,325 72,812 *72,076 737 1,708,705 17,672,980 8,827,234 489,544 33,014 65,730 20,533 45,198 22,147,362 2,216,789 17,422,975 20,384 *20,271 113 490,999 2,964,614 1,111,175 171,716 15,578 11,210 6,580 4,631 5,949,320 500,077 4,652,423 19,800 *19,687 113 430,283 3,202,777 1,103,657 155,131 9,203 8,102 3,078 5,024 5,383,927 395,635 4,271,883 0.0 *0.0 0.0 0.9 6.6 2.3 0.3 0.0 0.0 0.0 0.0 11.1 0.8 8.8 59 1,702,228 601,334 648,601 218,940 185,321 0.4 223 17 134 21 113 97 65 2,065,570 341,442 4,967,924 1,680,337 3,287,588 474,830 *31,526 722,254 125,975 1,740,004 589,795 1,150,209 165,254 *10,464 294,877 124,859 1,380,128 415,806 964,322 59,132 *438 88,947 35,322 435,364 135,904 299,460 18,246 *52 69,802 35,679 411,624 100,310 311,314 13,983 *52 0.1 0.1 0.9 0.2 0.6 0.0 *0.0 32 443,304 154,791 58,694 18,194 13,930 0.0 * Data should be used with caution because of the small number of sample returns on which they were based. [1] Equals each industry's foreign tax credit divided by the total foreign tax credit claimed for all industries. Note: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Bulletin, Fall 2004, Publication 1136. (Rev. 12-04.)
