Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 5100

TAXES ON NET INCOME

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
IADX5100	1960-12-31	1968-12-31	No	FFIEC 011

Data Description:

Amount of federal and state taxes paid or accrued (including deficiency payments), adjusted for all over and under accruals, on net income during report period.

If the bank accrues income taxes, this item includes the amount of such taxes computed on estimated net income during current report period, adjusted for all over or under accruals. If the bank operates on a cash basis, this item represents amount of income tax paid during current report period. All refunds of income taxes credited on the books of the bank during report period are applied against related tax expense and taxes are reported net.

Last update: May 20, 2024