Federal housing law
0925 Publ 5655 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5655.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Corporate Income Tax Returns, Tax Year 2022¶
The IRS Statistics of Income (SOI) Division produces a sample based, annual collection of aggregate statistics from corporate income tax returns. For Tax Year 2022, the sample included returns filed with accounting periods ending July 2022 through June 2023. SOI classifies corporations by size, industry, and total assets. The sample statistics comprise business receipts, deductions, liabilities, net income, income tax liability, tax credits, and other financial data. These statistics reflect data from passthrough and non-passthrough returns (unless noted as otherwise). SOI also aggregated these data separately for S corporations.
Corporate Income Tax Returns: Total Receipts and Total Deductions, Tax Years 2012–2022
Total Receipts
Total Deductions
Highlights of the Data¶
Of the 6.8 million active corporate tax returns filed for 2022, approximately 93.8% (6.4 million) were filed electronically, which is a 1.9% increase from the previous year.
Total assets reported for active corporations increased by 1.0% to $143.3 trillion for 2022.
Total receipts from operations and investments increased by 13.9% to $45.3 trillion in 2022.
Total deductions rose to $41.3 trillion in 2022, an increase of 13.5%.
Corporate pre-tax profits, also known as net income (less deficit), increased by 17.7% to $4.8 trillion for
- Income tax increased by 18.8% to $604.2 billion for
Total income tax after credits, the amount paid to the U.S. Government, increased by 20.8% to $448.7 billion for 2022.
Passthrough entities filing Forms 1120-REIT, 1120-RIC, or 1120-S accounted for 77.3% (5.3 million) of all active corporate tax returns filed for 2022.
Approximately 739,000 of the 1.6 million nonpassthrough entities reported net income for 2022.
82.1% of these non-passthrough entities had a tax liability.
Detailed corporation tax statistics produced by SOI are available in the 2022 Corporation Income Tax Returns Complete Report on the SOI’s website at www.irs.gov/ statistics/soi-tax-stats-corporation-tax-statistics.
Number of Returns Filed, Tax Years 2012–2022
Tax Statistics Publication 5655 (Rev. 9–2025) Catalog Number 93161I Department of the Treasury Internal Revenue Service www.irs.gov