F.231 Taxes Payable by Businesses
Billions of dollars; quarterly figures are seasonally adjusted annual rates
| Line | Series | Description | 2022 | 2023 | 2024 | 2025 | 2024
Q2 | 2024
Q3 | 2024
Q4 | 2025
Q1 | 2025
Q2 | 2025
Q3 | 2025
Q4 | Line |
| 1 | FA893178005.Q | All sectors; taxes payable; liability | -33.1 | 19.0 | -0.8 | -9.5 | -89.3 | 93.8 | -58.9 | 345.6 | -386.7 | -53.1 | 56.1 | 1 |
| 2 | FA103178005.Q | Nonfinancial corporate business; total taxes payable; liability | 15.8 | -15.9 | -10.7 | -41.1 | -133.3 | -4.7 | 29.7 | 349.7 | -408.9 | -149.3 | 44.1 | 2 |
| 3 | FA113178003.Q | Nonfinancial noncorporate business; taxes payable; liability | 27.4 | 5.4 | 5.3 | 7.4 | 4.4 | 5.2 | 6.6 | 6.3 | 7.7 | 7.0 | 8.5 | 3 |
| 4 | FA763178000.Q | U.S.-chartered depository institutions; total taxes payable (net); liability | -73.9 | 26.4 | 4.6 | 23.1 | 19.6 | 105.2 | -66.2 | -17.4 | 28.6 | 79.5 | 1.8 | 4 |
| 5 | FA513178005.Q | Property-casualty insurance companies; total taxes payable; liability | 0.2 | 0.5 | 1.4 | 0.8 | 31.8 | -20.7 | -21.6 | 8.2 | -12.1 | 4.0 | 3.1 | 5 |
| 6 | FA543178075.Q | Life insurance companies, general accounts; total taxes payable; liability | -1.1 | 1.1 | -1.8 | 0.4 | -6.6 | 2.4 | -5.3 | -0.8 | -1.9 | 2.4 | 1.7 | 6 |
| 7 | FA613178005.Q | Finance companies; total taxes payable; liability | 1.8 | 1.9 | -0.1 | 1.8 | -3.9 | 3.1 | 1.6 | -0.9 | 2.9 | 0.8 | 4.4 | 7 |
| 8 | FA663178003.Q | Security brokers and dealers; taxes payable; liability | -2.9 | 0.1 | 1.4 | -0.9 | 2.1 | 3.2 | -3.8 | 0.4 | 1.1 | 2.4 | -7.5 | 8 |
| 9 | FA733178013.Q | Holding companies; taxes payable, tax on foreign earnings retained abroad; liability | -0.3 | -0.6 | -0.8 | -1.0 | -3.3 | 0.0 | 0.0 | 0.0 | -4.1 | 0.0 | 0.0 | 9 |
| 10 | FA893078005.Q | All sectors; taxes receivable; asset | 13.1 | -2.6 | 8.3 | 75.9 | -232.3 | -78.9 | 210.4 | 69.6 | -294.7 | 165.4 | 363.4 | 10 |
| 11 | FA313078000.Q | Federal government; total taxes receivable; asset | -25.2 | -26.9 | -1.5 | 68.5 | -232.2 | -88.5 | 198.7 | 69.1 | -297.5 | 153.4 | 349.2 | 11 |
| 12 | FA213078005.Q | State and local governments; taxes receivable; asset | 38.3 | 24.2 | 9.7 | 7.4 | 0.0 | 9.7 | 11.7 | 0.5 | 2.8 | 12.0 | 14.2 | 12 |
| 13 | FA903078005.Q | Instrument discrepancies; taxes receivable | -46.2 | 21.6 | -9.1 | -85.5 | 143.0 | 172.6 | -269.3 | 276.0 | -92.0 | -218.5 | -307.4 | 13 |