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 2078

DEFERRED FEDERAL AND OTHER INCOME TAXES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL2078	1984-03-31	2011-12-31	Yes	Multiple Forms

Data Description:

Includes any deferred federal, state or local income tax credits of the reporting institution. Deferred debits are not to be deducted but are to be reported in "Other Assets (0642)".

NOTE:

Beginning 6/30/2002, definition clarifies that deferred income taxes from the same jurisdiction should be reported net, and that if a net debt balance results, the amount should be reported in 0642 "Other Assets".

Last update: May 16, 2024