Financial Accounts of the United States - Z.1
L.231 Taxes payable by businesses
Billions of dollars; amounts outstanding end of period, not seasonally adjusted
| Line | Description | Series | 2023 | 2024 | 2025 | 2024:Q3 | 2024:Q4 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Line 1 | Total taxes payable by businesses | FL893178005 | 584.1 | 583.2 | 573.7 | 597.6 | 583.2 | 674.1 | 566.9 | 558.8 | 573.7 |
| Line 2 | Nonfinancial corporate business | FL103178005 | 249.7 | 239.0 | 197.9 | 233.9 | 239.0 | 338.1 | 223.8 | 189.2 | 197.9 |
| Line 3 | Nonfinancial noncorporate business | FL113178003 | 235.1 | 240.4 | 247.8 | 238.8 | 240.4 | 242.0 | 243.9 | 245.7 | 247.8 |
| Line 4 | U.S.-chartered depository institutions | FL763178000 | 56.6 | 61.2 | 84.4 | 75.0 | 61.2 | 49.6 | 58.4 | 80.6 | 84.4 |
| Line 5 | Property-casualty insurance companies | FL513178005 | 11.0 | 12.4 | 13.2 | 17.8 | 12.4 | 14.5 | 11.4 | 12.4 | 13.2 |
| Line 6 | Life insurance companies | FL543178075 | 7.2 | 5.4 | 5.7 | 6.7 | 5.4 | 5.2 | 4.7 | 5.3 | 5.7 |
| Line 7 | Finance companies | FL613178005 | 18.6 | 18.4 | 20.3 | 18.0 | 18.4 | 18.2 | 18.9 | 19.1 | 20.3 |
| Line 8 | Brokers and dealers | FL663178003 | 4.0 | 5.4 | 4.5 | 6.3 | 5.4 | 5.5 | 5.7 | 6.3 | 4.5 |
| Line 9 | Holding companies | FL733178013 | 1.9 | 1.0 | 0.0 | 1.0 | 1.0 | 1.0 | 0.0 | 0.0 | 0.0 |
| Line 10 | Total business taxes receivable | FL893078005 | 657.0 | 704.8 | 780.7 | 686.2 | 704.8 | 781.2 | 693.5 | 748.9 | 780.7 |
| Line 11 | Federal government | FL313078000 | 383.0 | 421.1 | 489.6 | 404.2 | 421.1 | 495.9 | 406.3 | 460.0 | 489.6 |
| Line 12 | State and local governments | FL213078005 | 274.0 | 283.7 | 291.1 | 282.0 | 283.7 | 285.3 | 287.2 | 289.0 | 291.1 |
| Line 13 | Discrepancy | FL903078005 | -72.9 | -121.6 | -207.0 | -88.7 | -121.6 | -107.1 | -126.6 | -190.2 | -207.0 |
Last Update: 2026-03-19