C-2A And C-2B, Tax Liability Computations, C And S Corporations
data.ftb.ca.gov | Last Updated 26 Apr 2024This dataset contains statistics on tax liabilities for C and S corporate tax returns.
This dataset has the following 54 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Taxable Year | taxable_year | number | Taxable year for which tax returns were filed in a number format that can be used to filter and sort, as well as display in charts. | 2021 2018 2011 2012 2003 view top 100 |
| Corporation Type | corporation_type | text | Denotes C or S Corporation. | C S view top 100 |
| Returns With Gross Receipts | returns_with_gross_receipts | number | Number of returns with gross receipts. | 459084 250840 242227 234023 364971 view top 100 |
| Gross Receipts | gross_receipts | number | Total gross receipts amount. | 2211573365000 2585950557446 669382684000 757763780000 39488662133000 view top 100 |
| Returns Less Cost of Goods Sold | returns_less_cost_of_goods_sold | number | Number of returns with cost of goods sold. | 240188 134912 149967 149540 153132 view top 100 |
| Less Cost of Goods Sold | less_cost_of_goods_sold | number | Total cost of goods sold amount. | 994973597000 107975593719628 68694388947412 90859545255253 990228738000 view top 100 |
| Returns Gross Profit | returns_gross_profit | number | Number of returns with gross profit. | 252223 254792 367426 355441 377799 view top 100 |
| Gross Profit | gross_profit | number | Total of gross profit amount. | 5995075286822 4229873560000 366901654000 575343164000 504805534000 view top 100 |
| Returns Total Income | returns_total_income | number | Number of returns with total income. | 288931 282581 329265 295358 268471 view top 100 |
| Total Income | total_income | number | Total income amount. | 418307454000 526311025000 6941266171000 5716271318000 630051993000 view top 100 |
| Returns Total Deductions | returns_total_deductions | number | Number of returns with total deductions. | 288769 301333 315545 313208 401596 view top 100 |
| Total Deductions | total_deductions | number | Total deductions amount. | 1041125418295 5933164939000 7447563814000 670675628758 238341617000 view top 100 |
| Returns With Net Income Before State Adjs | returns_with_net_income_before_state_adjs | number | Number of returns with net income before state adjustments. | 692039 289484 492465 291223 300114 view top 100 |
| Net Income Before State Adjs | net_income_before_state_adjs | number | Total net income before state adjustments amount. | 611661325000 45827732000 255658547000 111502620065 61263931000 view top 100 |
| Returns With Net Income After State Adjs | returns_with_net_income_after_state_adjs | number | Number of returns with net income after state adjustments. | 375464 690906 309737 308847 194258 view top 100 |
| Net Income After State Adjs | net_income_after_state_adjs | number | Total net income after state adjustments amount. | 45994741000 1085949205000 1142724672634 157479996000 100391589000 view top 100 |
| Returns Net Income After State Adjs Loss | returns_net_income_after_state_adjs_loss | number | Number of returns with negative net income after state Adjustments. | 139387 139289 228669 133376 137356 view top 100 |
| Net Income After State Adjs Loss | net_income_after_state_adjs_loss | number | Total loss after state adjustments amount. | 260245503000 12444845635 -28163627846 12960714000 213933423000 view top 100 |
| Returns Net Income After State Adjs Profit | returns_net_income_after_state_adjs_profit | number | Number of returns with positive net income after state Adjustments. | 248457 330402 393821 155851 292817 view top 100 |
| Net Income After State Adjs Profit | net_income_after_state_adjs_profit | number | Total profit after state adjustments amount. | 128962084000 56531544000 1387763513341 1802948032155 1975153946599 view top 100 |
| Corp Returns With Apportioning Nonbusiness Income | corp_returns_with_apportioning_nonbusiness_income | number | Number of returns with apportioning nonbusiness income. | 1050 1412 2581 2539 1299 view top 100 |
| Total Apportioning Nonbusiness Income | total_apportioning_nonbusiness_income | number | Total apportioning nonbusiness income amount. | 20065740400 1790311000 6862570002 4236461000 3654317741 view top 100 |
| Corp Returns With Apportioning Business Income | corp_returns_with_apportioning_business_income | number | Number of returns with apportioning business income. | 33324 48871 29488 45358 43518 view top 100 |
| Total Apportioning Business Income | total_apportioning_business_income | number | Total apportioning business income amount. | 1069389413000 48741230000 596667835546 640055082000 861549586348 view top 100 |
| Apportioning Corp Rtns w/NonBus. Income Alloc.to CA | apportioning_corp_rtns_w_nonbus_income_alloc_to_ca | number | Number of returns with nonbusiness income allocated to California. | 2890 578 1334 1237 1313 view top 100 |
| Apportioning Corp Nonbusiness Income Allocated to CA | apportioning_corp_nonbusiness_income_allocated_to_ca | number | Total nonbusiness income amount allocated to California. | 15947000 126111000 -1249132000 339635311 1208570575 view top 100 |
| Apportioning Corp Rtns w/Bus. Income Apportioned to CA | apportioning_corp_rtns_w_bus_income_apportioned_to_ca | number | Number of returns with business income allocated to California. | 42687 45575 27820 32981 24089 view top 100 |
| Apportioning Corp Business Income Apportioned to CA | apportioning_corp_business_income_apportioned_to_ca | number | Total business income amount allocated to California. | 5816056000 18509955481 57915380000 11606206000 11084831000 view top 100 |
| Returns Apportioning Corps State Net Income | returns_apportioning_corps_state_net_income | number | Number or returns with apportioned state net income (SNI). | 46262 37808 38348 42550 38425 view top 100 |
| Apportioning Corps State Net Income | apportioning_corps_state_net_income | number | Total apportioning SNI amount. | 61518941064 12602242000 30926471000 57736610064 2344799000 view top 100 |
| Returns Nonapportioning Corps State Net Income | returns_nonapportioning_corps_state_net_income | number | Number or returns with nonapportioned state net income (SNI). | 282948 261578 211244 389426 267463 view top 100 |
| Nonapportioning Corps State Net Income | nonapportioning_corps_state_net_income | number | Total nonapportioning SNI amount. | 394148000 -15881919366 26064135000 -3170845000 -8535290716 view top 100 |
| Returns Total SNI | returns_total_sni | number | Number of returns with (apportioned and nonapportioned) total income for state purposes (SNI). | 282720 333916 317980 324530 347609 view top 100 |
| Total SNI | total_sni | number | Total SNI amount (total of apportioning SNI and nonapportioning SNI). | 23116207000 125794864080 5821877000 64618420517 70042747064 view top 100 |
| Returns Taxable Loss | returns_taxable_loss | number | Number of returns with net loss for state purposes after apportionment. | 261605 164520 175459 163030 164733 view top 100 |
| Taxable Loss | taxable_loss | number | Total state net loss amount after apportionment. | 51509385847 -14083881000 -8688516000 -8754079000 -47581507000 view top 100 |
| Returns Taxable Profit | returns_taxable_profit | number | Number of returns with net profit for state purposes after apportionment. | 231136 152190 456509 148983 163791 view top 100 |
| Taxable Profit | taxable_profit | number | Total state net profit amount after apportionment. | 99198818156 99274795294 94696307000 154421868768 124815435187 view top 100 |
| Returns NOL Or Disaster Loss | returns_nol_or_disaster_loss | number | Number of returns with net operating loss (NOL) and disaster loss. | 42073 62575 40496 71084 64018 view top 100 |
| NOL Or Disaster Loss | nol_or_disaster_loss | number | Total NOL and disaster loss amount. | 17468611191 -15401528000 -4430717000 -1690979000 15207874175 view top 100 |
| Returns SNI After NOL Or Disaster Loss | returns_sni_after_nol_or_disaster_loss | number | Number of returns with SNI after NOL for tax purposes. | 313990 338233 282720 333916 317980 view top 100 |
| SNI After NOL Or Disaster Loss | sni_after_nol_or_disaster_loss | number | Total SNI amount after NOL for tax purposes. | 55319175111 63712863000 49011241000 27320061000 34103514000 view top 100 |
| Returns Tax Before Credits and AMT | returns_tax_before_credits_and_amt | number | Number of returns with tax before credits and alternative minimum tax (AMT). | 282720 317980 324530 347609 334085 view top 100 |
| Tax Before Credits and AMT | tax_before_credits_and_amt | number | Total tax before credits and AMT amount. | 561186000 10788437000 5501676000 1458487550 851712000 view top 100 |
| Returns Tax Credits | returns_tax_credits | number | Number of returns with tax credit. | 4611 6728 6531 3031 3766 view top 100 |
| Tax Credits | tax_credits | number | Total tax credit amount. | 77878000 87039132 2884922282 1137409000 40155000 view top 100 |
| Returns AMT | returns_amt | text | Number of returns with AMT, tax from schedule D, and excess net passive income tax. | 268 1,590 2,961 2,803 1,056 view top 100 |
| AMT | amt | text | Total alternative minimum tax (AMT), tax from schedule D, and excess net passive income tax amount. | 43,712,000 63,192,000 80,886,701 55,153,000 17,576,000 view top 100 |
| Returns Excess Net Passive Income | returns_excess_net_passive_income | number | Total number of returns with excess net passive income | 283 view top 100 |
| Excess Net Passive Income | excess_net_passive_income | number | Total net passive income amount | 2000341 view top 100 |
| Returns PTE Elective | returns_pte_elective | number | Number of retursn with Pass Thru Entity (PTE) election | 70061 view top 100 |
| PTE Elective | pte_elective | number | Total Pass Thru Entity (PTE) election amount | 7220834366 view top 100 |
| Returns With Total State Tax | returns_with_total_state_tax | number | Number of returns with total state tax. | 282720 333916 317980 324530 347609 view top 100 |
| Total State Tax | total_state_tax | number | Total state tax amount. | 739828000 930211000 12162339979 8180009000 7801330000 view top 100 |