C-6A And C-6B, Apportionment of State Net Income for C And S Corporations
data.ftb.ca.gov | Last Updated 26 Apr 2024This dataset contains corporate tax statistics for C and S corporations based on California corporate tax returns.
This dataset has the following 62 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 | Identifies C or S Corporation. | C S view top 100 |
Returns With Net Income After State Adjustments | returns_with_net_income_after_state_adjustments | number | Number of returns with net income (loss) after state adjustments. | 50447 46129 23031 63641 58955 view top 100 |
Net Income After State Adjustments | net_income_after_state_adjustments | number | Amount of total net income (loss) after state adjustments. | 1156087682073 1934986162000 299618618003 58385973000 66193036000 view top 100 |
Returns With Nonbusiness Dividends Income Or Loss | returns_with_nonbusiness_dividends_income_or_loss | number | Number of returns with nonbusiness dividends income or loss. | 180 196 345 789 978 view top 100 |
Nonbusiness Dividends Income Or Loss | nonbusiness_dividends_income_or_loss | number | Amount of total nonbusiness dividends income or loss. | 484828950 4047349000 341462000 3978879323 167930000 view top 100 |
Returns With Nonbusiness Interest Income | returns_with_nonbusiness_interest_income | number | Number of returns with nonbusiness interest income. | 1747 2174 801 2593 1268 view top 100 |
Nonbusiness Interest Income | nonbusiness_interest_income | number | Amount of total nonbusiness interest income. | 563916290 223788000 482118113 587006000 244254000 view top 100 |
Returns With Nonbusiness Property Rental Income Or Loss | returns_with_nonbusiness_property_rental_income_or_loss | number | Number of returns with nonbusiness property rental income or loss. | 320 79 406 355 589 view top 100 |
Nonbusiness Property Rental Income Or Loss | nonbusiness_property_rental_income_or_loss | number | Amount of total nonbusiness property rental income or loss. | 54665000 40453722 80668000 135898199 81545730 view top 100 |
Returns With Nonbusiness Royalties | returns_with_nonbusiness_royalties | number | Number of returns with nonbusiness royalties. | 18 24 30 20 70 view top 100 |
Nonbusiness Royalties | nonbusiness_royalties | number | Amount of total nonbusiness royalties. | 61624000 15505000 257696000 141213000 -39793333 view top 100 |
Returns With Nonbusiness Gain Or Loss from Sale of Assets | returns_with_nonbusiness_gain_or_loss_from_sale_of_assets | number | Number of returns with nonbusiness gain or loss from sale of assets. | 125 1365 204 548 355 view top 100 |
Nonbusiness Gain Or Loss from Sale of Assets | nonbusiness_gain_or_loss_from_sale_of_assets | number | Amount of total nonbusiness gain or loss from sale of assets. | 1607677000 539076000 3113775000 1592149725 3415800000 view top 100 |
Returns With Nonbusiness Partnership Income Or Loss | returns_with_nonbusiness_partnership_income_or_loss | number | Number of returns with nonbusiness partnership income or loss. | 13 61 31 17 87 view top 100 |
Nonbusiness Partnership Income Or Loss | nonbusiness_partnership_income_or_loss | number | Amount of total nonbusiness partnership income or loss. | 35971000 1499419569 1251243027 4020827172 1312964000 view top 100 |
Returns With Nonbusiness Misc Income | returns_with_nonbusiness_misc_income | number | Number of returns with nonbusiness miscellaneous income. | 167 460 276 813 684 view top 100 |
Nonbusiness Misc Income | nonbusiness_misc_income | number | Amount of total nonbusiness miscellaneous income. | 3102868977 5027793000 3262977841 3166973000 319374000 view top 100 |
Returns With Nonbusiness Income Or Loss | returns_with_nonbusiness_income_or_loss | number | Total number of returns with nonbusiness income or loss. | 1050 1412 2581 2539 1299 view top 100 |
Total Nonbusiness Income Or Loss | total_nonbusiness_income_or_loss | number | Total amount of total nonbusiness income or loss. | 1790311000 4236461000 3654317741 5351295116 12134638000 view top 100 |
Returns Separately Apportionable | returns_separately_apportionable | text | Number of returns with separately apportionable business income or loss. | N/A 3,686 7,898 3,877 168 view top 100 |
Total Separately Apportionable | total_separately_apportionable | text | Amount of total separately apportionable business income or loss. | N/A 339,747,000 3,106,807,000 19,614,185,814 7,075,972,000 view top 100 |
Returns With Balance of Net Business Income | returns_with_balance_of_net_business_income | number | Number of returns with total net business income or loss subject to apportionment for this trade or business. | 38869 33324 48871 58158 29488 view top 100 |
Balance of Net Business Income | balance_of_net_business_income | number | Amount of total net business income or loss subject to apportionment for this trade or business. | 293478970000 232674710992 1073596265000 1105062870462 1188729927000 view top 100 |
Returns With Business Income Plus Interest Offset | returns_with_business_income_plus_interest_offset | number | Number of returns with interest offset (California domiciliaries only). | 142 76 116 88 355 view top 100 |
Business Income Plus Interest Offset | business_income_plus_interest_offset | number | Amount of total interest offset. | 228259949 43351000 7863000 68728000 17306000 view top 100 |
Returns With Business Income | returns_with_business_income | number | Number of returns with business income or loss for this trade or business subject to apportionment. This represents the total of balance of net business income and interest offset. | 22742 48871 29488 45358 51914 view top 100 |
Business Income | business_income | number | Amount of total business income or loss for this trade or business subject to apportionment. This represents the total of balance of net business income and interest offset. | 48741230000 596667835546 640055082000 861549586348 190400067689 view top 100 |
Rtns. w/Apportioned Bus. Income or Loss Attrib. to CA | rtns_w_apportioned_bus_income_or_loss_attrib_to_ca | number | Number of returns with business income or loss apportioned to CA. | 42687 45575 27820 32981 24089 view top 100 |
Apportioned Business Income Or Loss Attributable to CA | apportioned_business_income_or_loss_attributable_to_ca | number | Amount of total business income or loss apportioned to CA. | 116279958000 5816056000 18509955481 11606206000 11084831000 view top 100 |
Rtns with NonBus. Divd. Inc. or Loss Wholly Alloc. To CA | rtns_with_nonbus_divd_inc_or_loss_wholly_alloc_to_ca | number | Number of returns with nonbusiness dividends income or loss wholly allocable to CA. | 97 77 400 19 55 view top 100 |
Nonbusiness Dividends Income Or Loss Wholly Allocable to CA | nonbusiness_dividends_income_or_loss_wholly_allocable_to_ca | number | Amount of total nonbusiness dividends income or loss wholly allocable to CA. | 7624559 44428000 2027000 33246000 8853000 view top 100 |
Rtns with NonBus. Intres. Inc. or Loss Wholly Alloc. to CA | rtns_with_nonbus_intres_inc_or_loss_wholly_alloc_to_ca | number | Number of returns with nonbusiness interest income or loss wholly allocable to CA. | 286 707 841 179 605 view top 100 |
Nonbusiness Interest Income Or Loss Wholly Allocable to CA | nonbusiness_interest_income_or_loss_wholly_allocable_to_ca | number | Amount of total nonbusiness interest income or loss wholly allocable to CA. | 47477000 -58219216 26067000 -2476858542 -20099939 view top 100 |
Rtns w/NonBus. Prop. Rental Inc. or Loss Wholly Alloc to CA | rtns_w_nonbus_prop_rental_inc_or_loss_wholly_alloc_to_ca | number | Number of returns with nonbusiness property rental income or loss wholly allocable to CA. | 128 73 858 554 56 view top 100 |
NonBus. Property Rental Inc. or Loss Wholly Alloc. to CA | nonbus_property_rental_inc_or_loss_wholly_alloc_to_ca | number | Amount of total nonbusiness property rental income or loss wholly allocable to CA. | 60840384 20540920 30789809 25261000 -30619000 view top 100 |
Rtns w/NonBus. Royalties Inc. or Loss Wholly Alloc. to CA | rtns_w_nonbus_royalties_inc_or_loss_wholly_alloc_to_ca | text | Number of returns with nonbusiness royalties income or loss wholly allocable to CA. | 4 8 3 5 a view top 100 |
Nonbusiness Royalties Income Or Loss Wholly Allocable to CA | nonbusiness_royalties_income_or_loss_wholly_allocable_to_ca | number | Amount of total nonbusiness royalties income or loss wholly allocable to CA. | 1296000 2000 2347000 9720346 1038301 view top 100 |
Rtns w/NonBus Gain/Loss f/Sale of Assets Wholly Alloc to CA | rtns_w_nonbus_gain_loss_f_sale_of_assets_wholly_alloc_to_ca | number | Number of returns with nonbusiness gain or loss income from sale of assets wholly allocable to CA. | 53 60 140 72 185 view top 100 |
NonBus. Gain/Loss f/Sale of Assets Wholly Alloc. to CA | nonbus_gain_loss_f_sale_of_assets_wholly_alloc_to_ca | number | Amount of total nonbusiness gain or loss income from sale of assets wholly allocable to CA. | 457672028 422006373 164149000 294386859 389147000 view top 100 |
No. of Rtns w/NonBus P'ship Inc or Loss Wholly Alloc to CA | no_of_rtns_w_nonbus_p_ship_inc_or_loss_wholly_alloc_to_ca | number | Number of returns with nonbusiness partnership income or loss wholly allocable to CA. | 5 53 14 22 9 view top 100 |
NonBus. P'ship Inc. or Loss Wholly Alloc to CA | nonbus_p_ship_inc_or_loss_wholly_alloc_to_ca | number | Amount of total nonbusiness partnership income or loss wholly allocable to CA. | 88205000 1381969 123120000 145084333 107725000 view top 100 |
Rtns w/NonBus. Misc. Inc. or Loss Wholly Alloc to CA | rtns_w_non_bus_misc_inc_or_loss_wholly_alloc_to_ca | number | Number of returns with nonbusiness miscellaneous income or loss wholly allocable to CA. | 113 33 972 72 613 view top 100 |
Nonbusiness Misc Income Or Loss Wholly Allocable to CA | nonbusiness_misc_income_or_loss_wholly_allocable_to_ca | number | Amount of total nonbusiness miscellaneous income or loss wholly allocable to CA. | 226623577 287614000 7839000 137000000 1251000 view top 100 |
Rtns w/NonBus. Inc or Loss Wholly Alloc. to CA | rtns_w_nonbus_inc_or_loss_wholly_alloc_to_ca | text | Total number of returns before nonbusiness income or loss interest offset wholly allocable to CA. | 97 77 202 52 55 view top 100 |
Total Nonbusiness Income Or Loss Wholly Allocable to CA | total_nonbusiness_income_or_loss_wholly_allocable_to_ca | text | Total amount before nonbusiness income or loss interest offset wholly allocable to CA. | N/A 817,433,000 177,522,995 451,593,000 194,089,888 view top 100 |
Rtns w/NonBus. Inc or Loss Wholly Alloc to CA Intres. Offset | rtns_w_nonbus_inc_or_loss_wholly_alloc_to_ca_intres_offset | number | Number of returns with nonbusiness income or loss interest offset wholly allocable to CA. | 54 58 318 14 345 view top 100 |
NonBus. Inc or Loss Wholly Alloc. to CA Intres. Offset | nonbus_inc_or_loss_wholly_alloc_to_ca_intres_offset | number | Amount of total nonbusiness income or loss interest offset wholly allocable to CA. | 20606000 14111000 100131609 15143000 18631000 view top 100 |
Returns With Balance of Net Income | returns_with_balance_of_net_income | number | Total number of returns with net nonbusiness income wholly allocable to CA. | 41031 32990 24593 28178 42807 view top 100 |
Balance of Net Income | balance_of_net_income | number | Total amount of net nonbusiness income wholly allocable to CA. | 67565478576 11811066000 46778764000 23870853366 9138753000 view top 100 |
Returns Separately Apportioned | returns_separately_apportioned | text | Number of returns with total business income or loss separately apportioned to CA. | N/A 539 527 97 136 view top 100 |
Separately Apportioned | separately_apportioned | text | Amount of total business income or loss separately apportioned to CA. | N/A 36,807,000 -116,192,247 78,771,000 -101,144,000 view top 100 |
Rtns with Bus. Income Plus Capital gain or Loss Netting | rtns_with_bus_income_plus_capital_gain_or_loss_netting | text | Number of returns with post-apportioned and allocated amounts from capital gain (loss) netting (combined reporting groups). | a 2 3 1 4,661 view top 100 |
Business Income Plus Capital Gain Or Loss Netting | business_income_plus_capital_gain_or_loss_netting | text | Amount of total post-apportioned and allocated amounts from capital gain (loss) netting (combined reporting groups). | 0 4,204,794,155 1,012,193,000 2,710,326,000 -286,303 view top 100 |
Returns With Business Income Contribution Adjustment | returns_with_business_income_contribution_adjustment | number | Number of returns with business income contributions adjustment. | 2151 1289 1688 1330 1525 view top 100 |
Business Income Contribution Adjustment | business_income_contribution_adjustment | number | Amount of business income contributions adjustment. | -2992705 1247000 4447000 458000 -1449000 view top 100 |
Returns With State Net Income After Apportionment | returns_with_state_net_income_after_apportionment | number | Number of returns with post-apportioned and allocated state net income (SNI) for CA purposes. | 48871 39118 55141 49222 41712 view top 100 |
State Net Income After Apportionment | state_net_income_after_apportionment | number | Amount of post-apportioned and allocated SNI for CA purposes. | 5083781000 14369371000 98988169494 31399550305 29335810000 view top 100 |
Returns With SNI Taxable Loss | returns_with_sni_taxable_loss | number | Total number of returns with post-apportioned and allocated SNI taxable loss. | 4399 7210 15778 24925 4924 view top 100 |
SNI Taxable Loss | sni_taxable_loss | number | Amount of total SNI taxable loss. | -49384186000 -23538109000 27324537223 -25954702000 -1223588000 view top 100 |
Returns With SNI Taxable Profit | returns_with_sni_taxable_profit | number | Number of returns with post-apportioned and allocated SNI taxable profit. | 25674 24351 24435 30872 20582 view top 100 |
SNI Taxable Profit | sni_taxable_profit | number | Amount of total SNI taxable profit. | 51728985000 193659906000 25589105945 164073951495 91584754000 view top 100 |