F.231 Taxes Payable by Businesses
Billions of dollars; quarterly figures are seasonally adjusted annual rates
| Line | Series | Description | 2021 | 2022 | 2023 | 2024 | 2024
Q1 | 2024
Q2 | 2024
Q3 | 2024
Q4 | 2025
Q1 | 2025
Q2 | 2025
Q3 | Line |
| 1 | FA893178005.Q | All sectors; taxes payable; liability | -3.7 | -33.1 | 23.2 | 3.9 | 54.9 | -85.4 | 99.4 | -53.1 | 349.7 | -388.0 | -47.1 | 1 |
| 2 | FA103178005.Q | Nonfinancial corporate business; total taxes payable; liability | -25.5 | 15.8 | -15.9 | -10.7 | 65.4 | -133.3 | -4.7 | 29.7 | 349.7 | -408.9 | -149.3 | 2 |
| 3 | FA113178003.Q | Nonfinancial noncorporate business; taxes payable; liability | 32.3 | 27.4 | 9.6 | 10.0 | 8.5 | 8.3 | 10.8 | 12.5 | 10.3 | 6.6 | 12.4 | 3 |
| 4 | FA763178000.Q | U.S.-chartered depository institutions; total taxes payable (net); liability | -8.9 | -73.9 | 26.4 | 4.6 | -40.1 | 19.6 | 105.2 | -66.2 | -17.3 | 28.5 | 79.5 | 4 |
| 5 | FA513178005.Q | Property-casualty insurance companies; total taxes payable; liability | -0.2 | 0.2 | 0.5 | 1.4 | 16.0 | 31.8 | -20.7 | -21.6 | 8.2 | -12.1 | 4.0 | 5 |
| 6 | FA543178075.Q | Life insurance companies, general accounts; total taxes payable; liability | -0.5 | -1.1 | 1.1 | -1.8 | 2.3 | -6.6 | 2.4 | -5.3 | -0.8 | -1.9 | 2.4 | 6 |
| 7 | FA613178005.Q | Finance companies; total taxes payable; liability | -1.0 | 1.8 | 1.9 | -0.1 | -1.3 | -3.9 | 3.1 | 1.6 | -0.9 | 2.9 | 1.5 | 7 |
| 8 | FA663178003.Q | Security brokers and dealers; taxes payable; liability | 0.5 | -2.9 | 0.1 | 1.4 | 4.1 | 2.1 | 3.2 | -3.8 | 0.4 | 1.1 | 2.4 | 8 |
| 9 | FA733178013.Q | Holding companies; taxes payable, tax on foreign earnings retained abroad; liability | -0.3 | -0.3 | -0.6 | -0.8 | 0.0 | -3.3 | 0.0 | 0.0 | 0.0 | -4.1 | 0.0 | 9 |
| 10 | FA893078005.Q | All sectors; taxes receivable; asset | -16.8 | 18.0 | -17.2 | 8.6 | 119.6 | -228.4 | -73.2 | 216.3 | 73.6 | -295.9 | 170.5 | 10 |
| 11 | FA313078000.Q | Federal government; total taxes receivable; asset | -73.8 | -25.2 | -26.9 | -1.5 | 116.2 | -232.2 | -88.5 | 198.7 | 69.0 | -297.5 | 153.1 | 11 |
| 12 | FA213078005.Q | State and local governments; taxes receivable; asset | 57.0 | 43.1 | 9.6 | 10.0 | 3.4 | 3.9 | 15.3 | 17.6 | 4.6 | 1.7 | 17.4 | 12 |
| 13 | FA903078005.Q | Instrument discrepancies; taxes receivable | 13.1 | -51.1 | 40.5 | -4.6 | -64.8 | 143.0 | 172.6 | -269.4 | 276.1 | -92.1 | -217.6 | 13 |