L.231 Taxes Payable by Businesses
Billions of dollars; amounts outstanding end of period, not seasonally adjusted
| Line | Series | Description | 2022 | 2023 | 2024 | 2025 | 2024
Q2 | 2024
Q3 | 2024
Q4 | 2025
Q1 | 2025
Q2 | 2025
Q3 | 2025
Q4 | Line |
| 1 | FL893178005.Q | All sectors; taxes payable; liability | 565.0 | 584.1 | 583.3 | 573.7 | 568.7 | 597.6 | 583.3 | 674.1 | 566.9 | 558.8 | 573.7 | 1 |
| 2 | FL103178005.Q | Nonfinancial corporate business; total taxes payable; liability | 265.6 | 249.7 | 239.0 | 197.9 | 232.5 | 233.9 | 239.0 | 338.1 | 223.8 | 189.2 | 197.9 | 2 |
| 3 | FL113178003.Q | Nonfinancial noncorporate business; taxes payable; liability | 229.7 | 235.1 | 240.4 | 247.8 | 237.5 | 238.8 | 240.4 | 242.0 | 243.9 | 245.7 | 247.8 | 3 |
| 4 | FL763178000.Q | U.S.-chartered depository institutions; total taxes payable (net); liability | 30.2 | 56.6 | 61.2 | 84.4 | 45.9 | 75.0 | 61.2 | 49.6 | 58.4 | 80.6 | 84.4 | 4 |
| 5 | FL513178005.Q | Property-casualty insurance companies; total taxes payable; liability | 10.5 | 11.0 | 12.4 | 13.2 | 23.0 | 17.8 | 12.4 | 14.5 | 11.4 | 12.4 | 13.2 | 5 |
| 6 | FL543178075.Q | Life insurance companies, general accounts; total taxes payable; liability | 6.0 | 7.2 | 5.4 | 5.7 | 6.1 | 6.7 | 5.4 | 5.2 | 4.7 | 5.3 | 5.7 | 6 |
| 7 | FL613178005.Q | Finance companies; total taxes payable; liability | 16.6 | 18.6 | 18.4 | 20.3 | 17.3 | 18.0 | 18.4 | 18.2 | 18.9 | 19.1 | 20.3 | 7 |
| 8 | FL663178003.Q | Security brokers and dealers; taxes payable; liability | 3.9 | 4.0 | 5.4 | 4.5 | 5.5 | 6.3 | 5.4 | 5.5 | 5.7 | 6.4 | 4.5 | 8 |
| 9 | FL733178013.Q | Holding companies; taxes payable, tax on foreign earnings retained abroad; liability | 2.5 | 1.9 | 1.0 | 0.0 | 1.0 | 1.0 | 1.0 | 1.0 | 0.0 | 0.0 | 0.0 | 9 |
| 10 | FL893078005.Q | All sectors; taxes receivable; asset | 707.3 | 657.0 | 704.8 | 780.7 | 661.3 | 686.2 | 704.8 | 781.2 | 693.5 | 748.9 | 780.7 | 10 |
| 11 | FL313078000.Q | Federal government; total taxes receivable; asset | 457.6 | 383.0 | 421.1 | 489.6 | 380.6 | 404.2 | 421.1 | 495.9 | 406.3 | 460.0 | 489.6 | 11 |
| 12 | FL213078005.Q | State and local governments; taxes receivable; asset | 249.7 | 274.0 | 283.7 | 291.1 | 280.7 | 282.0 | 283.7 | 285.3 | 287.2 | 289.0 | 291.1 | 12 |
| 13 | FL903078005.Q | Instrument discrepancies; taxes receivable | -142.3 | -72.9 | -121.6 | -207.0 | -92.7 | -88.7 | -121.6 | -107.1 | -126.6 | -190.2 | -207.0 | 13 |