Office of the Commission

Corporate Return Data

2005 & Newer

Tax Year 2023 – XLSX
Tax Year 2022 – XLSX
Tax Year 2021 – XLSX
Tax Year 2020 – XLSX
Tax Year 2019 – XLSX
Tax Year 2018 – XLSX
Tax Year 2017 – XLSX
Tax Year 2016 – PDF | XLSX
Tax Year 2015 – PDF | XLSX
Tax Year 2014 – PDF | XLSX
Tax Year 2013 – PDF | XLSX
Tax Year 2012 – PDF | XLSX
Tax Year 2011 – PDF | XLSX
Tax Year 2010 – PDF | XLSX
Tax Year 2009 – PDF | XLSX
Tax Year 2008 – PDF | XLSX
Tax Year 2007 – PDF | XLS
Tax Year 2006 – PDF | XLS
Tax Year 2005 – PDF | XLS

Pre-2005

2004 General Information

About the Data – Please read this to understand the tables
An overview – Who Pays?
A Historical Glance
The figure and chart reveal how corporate taxes have evolved relative to both the sales and personal income taxes, the other major taxes. On the figure, the three lines proceeding from the lower left to the upper right show the amount of sales, income, and corporate taxes collected. The amount of each tax is shown on the left scale. The line starting in the upper left and falling to the lower right shows corporate collections as a share of the three major taxes listed on the table. Note that in the early years data is in five year increments and becomes yearly after 1990.
2004 Corporate Tax Form
A Western State Comparison

2004 Data

We only report data by three income groups because the number of sectors and more income groups together would produce a number of cells with to few observations to reveal.The “no income” group contains those corporations with income less than or equal to zero. The “positive income” group is those with income greater than zero but who still have an income so low they only pay a minimum tax. (Generally below $2,000, but it can be higher if the minimum tax is a multiple of $100 becasue the filing group contains more than one corporation.) The “taxable income” group is the remainder, those who are subject to the 5% coporate income tax.

NAICS Detailed Definitions

2004 Tax Credits

Credits on these pages are reported in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as “allowed” the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

2004 Apportionment Data

Apportionment: By Income and Sector – What is apportionment and how does it impact taxes?
By Income Class
By Income Class and Minimum Tax Status
By North American Industrial Classification (NAIC)
By NAIC and Minimum Tax Status
Taxes Paid Classified by Share of Presence in Utah

2003 General Information

About the Data – Please read this to understand the tables
An overview – Who Pays?
A Historical Glance
The figure and chart reveal how corporate taxes have evolved relative to both the sales and personal income taxes, the other major taxes. On the figure, the three lines proceeding from the lower left to the upper right show the amount of sales, income, and corporate taxes collected. The amount of each tax is shown on the left scale. The line starting in the upper left and falling to the lower right shows corporate collections as a share of the three major taxes listed on the table. Note that in the early years data is in five year increments and becomes yearly after 1990.
2003 Corporate Tax Form
A Western State Comparison

2003 Data

We only report data by three income groups because the number of sectors and more income groups together would produce a number of cells with to few observations to reveal.The “no income” group contains those corporations with income less than or equal to zero. The “positive income” group is those with income greater than zero but who still have an income so low they only pay a minimum tax. (Generally below $2,000, but it can be higher if the minimum tax is a multiple of $100 becasue the filing group contains more than one corporation.) The “taxable income” group is the remainder, those who are subject to the 5% coporate income tax.

NAICS Detailed Definitions

2003 Tax Credits

Credits on these pages are reported in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as “allowed” the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

2003 Apportionment Data

Apportionment: By Income and Sector – What is apportionment and how does it impact taxes?
By Income Class
By Income Class and Minimum Tax Status
By North American Industrial Classification (NAIC)
By NAIC and Minimum Tax Status
Taxes Paid Classified by Share of Presence in Utah

2002 General Information

About the Data – Please read this to understand the tables
An overview – Who Pays?
A Historical Glance
The figure and chart reveal how corporate taxes have evolved relative to both the sales and personal income taxes, the other major taxes. On the figure, the three lines proceeding from the lower left to the upper right show the amount of sales, income, and corporate taxes collected. The amount of each tax is shown on the left scale. The line starting in the upper left and falling to the lower right shows corporate collections as a share of the three major taxes listed on the table. Note that in the early years data is in five year increments and becomes yearly after 1990.
2002 Corporate Tax Form
A Western State Comparison

2002 Data

We only report data by three income groups because the number of sectors and more income groups together would produce a number of cells with to few observations to reveal.The “no income” group contains those corporations with income less than or equal to zero. The “positive income” group is those with income greater than zero but who still have an income so low they only pay a minimum tax. (Generally below $2,000, but it can be higher if the minimum tax is a multiple of $100 becasue the filing group contains more than one corporation.) The “taxable income” group is the remainder, those who are subject to the 5% coporate income tax.

NAICS Detailed Definitions

2002 Tax Credits

Credits on these pages are reported in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as “allowed” the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

2002 Apportionment Data

Apportionment: By Income and Sector – What is apportionment and how does it impact taxes?
By Income Class
By Income Class and Minimum Tax Status
By North American Industrial Classification (NAIC)
By NAIC and Minimum Tax Status
Taxes Paid Classified by Share of Presence in Utah

2001 General Information

About the Data – Please read this to understand the tables
An overview – Who Pays?
A Historical Glance
The figure and chart reveal how corporate taxes have evolved relative to both the sales and personal income taxes, the other major taxes. On the figure, the three lines proceeding from the lower left to the upper right show the amount of sales, income, and corporate taxes collected. The amount of each tax is shown on the left scale. The line starting in the upper left and falling to the lower right shows corporate collections as a share of the three major taxes listed on the table. Note that in the early years data is in five year increments and becomes yearly after 1990.
2001 Corporate Tax Form
A Western State Comparison

2001 Data

2001 Tax Credits

Credits on these pages are reported in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as “allowed” the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

2001 Apportionment Data

Apportionment: By Income and Sector – What is apportionment and how does it impact taxes?
By Income Class
By Income Class and Minimum Tax Status
By North American Industrial Classification (NAIC)
By NAIC and Minimum Tax Status

2000 General Information

About the Data – Please read this to understand the tables

2000 Data

2000 Tax Credits

Credits on these pages are reported for these years in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as allowed the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

2000 Apportionment Data

1998-1999 General Information

About the Data – Please read this to understand the tables
A Historical and Western State Review (text, tables and charts)
An Overview: Who Pays

1998 Data

1999 Data

1998-1999 Tax Credits

Credits on these pages are reported for these years in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as allowed the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

1998-1999 Apportionment Data

1996-1997 General Information

About the Data – Please read this to understand the tables
A Historical and Western State Review (text, tables and charts)
An Overview: Who Pays

1996 Data

1997 Data

1996-1997 Tax Credits

Credits on these pages are reported for these years in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as allowed the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.

1996-1997 Apportionment Data

1994-1995 General Information

About the Data – Please read this to understand the tables
A Historical and Western State Review (text, tables and charts)
An Overview: Who Pays

1994 Data

1995 Data

1994-1995 Tax Credits

Credits on these pages are reported for 1994 and 1995 in two ways. The amount reported on the form is designated as “claimed.” But often times taxpayers will not have enough taxes to use the full credit, in which case we only report as allowed the amount that can be used. It should be noted in some cases that taxpayers will only claim the amount allowed, so the claimed amount may be lower than the amount earned.