About: Corporate tax in the United States

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Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% due to the passage of the Tax Cuts and Jobs Act of 2017. State and local taxes and rules vary by jurisdiction, though many are based on federal concepts and definitions. Taxable income may differ from book income both as to timing of income and tax deductions and as to what is taxable. The corporate Alternative Minimum Tax was also eliminated by the 2017 reform, but some states have alternative taxes. Like individuals, corporations must file tax returns every year. They must make quarterly estimated tax payments. Groups of

Attributes	Values
rdf:type	Thing
rdfs:label	Corporate tax in the United States (en) Impôt sur les sociétés aux États-Unis (fr)
rdfs:comment	L’impôt sur les sociétés aux États-Unis est un impôt collecté tant par le gouvernement fédéral que par la plupart des gouvernements des États. L'impôt fédéral sur le revenu des sociétés est l'impôt le plus important, en termes de taux d'imposition, du nombre des entités concernées et de la complexité de ses règles. À la suite de la réforme fiscale adoptée à la fin de l'année 2017 (Tax Cuts and Jobs Act of 2017), le montant de l'impôt sur les sociétés est passé de 35 à 21 %. (fr) Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% due to the passage of the Tax Cuts and Jobs Act of 2017. State and local taxes and rules vary by jurisdiction, though many are based on federal concepts and definitions. Taxable income may differ from book income both as to timing of income and tax deductions and as to what is taxable. The corporate Alternative Minimum Tax was also eliminated by the 2017 reform, but some states have alternative taxes. Like individuals, corporations must file tax returns every year. They must make quarterly estimated tax payments. Groups of (en)
rdfs:seeAlso	Alternative Minimum Tax State income tax
foaf:depiction
dcterms:subject	Corporate taxation in the United States
Wikipage page ID	11416621 (xsd:integer)
Wikipage revision ID	1118642334 (xsd:integer)
Link from a Wikipage to another Wikipage	Corporate tax avoidance Bermuda Domestic international sales corporation Internal Revenue Code Congressional Research Service General partner Qualified dividend Qualified Production Activities Income Controlled foreign corporation Corporate group Corporate tax in the United States Withholding tax Alternative Minimum Tax Liquidation Luxembourg MACRS Sixteenth Amendment to the United States Constitution Employer Identification Number Tax basis Passive foreign investment company Permanent establishment Taxable income Dividends received deduction Flow-through entity Foreign corporation Foreign tax credit Formulary apportionment Tax deduction Tax exemption Wilson–Gorman Tariff Act Revenue Act (disambiguation) Corporate taxation in the United States Backup withholding Tax Cuts and Jobs Act of 2017 Tax Reform Act of 1986 Tax consolidation Tax return (United States) Cost of goods sold Economic policy of the Joe Biden administration Dividend C corporation Gross domestic product Gross income Domestic corporation Income tax in the United States Internal Revenue Service Netherlands United States Code Dividends Retained earnings Taxation in the United States Tax credits Tax havens Tax treaties Excise tax in the United States Tax rate Research & Experimentation Tax Credit S corporation Transfer pricing Mutual funds Tax withholding in the United States Tax deductions Tax year Payroll tax in the United States U.S. Constitution dbr:File:Corporate_profits_before_and_after_taxes.webp dbr:File:Federal_Government_Revenue_By_Type.webp dbr:File:S&P_500_Buybacks_and_Dividends.webp
Link from a Wikipage to an external page	https://www.irs.gov/pub/irs-pdf/p542.pdf http://ria.thomsonreuters.com/EStore/detail.aspx%3FID=WFCS https://files.taxfoundation.org/20210224151522/Evaluating-Proposals-to-Increase-the-Corporate-Tax-Rate-and-Levy-a-Minimum-Tax-on-Corporate-Book-Income1.pdf https://fas.org/sgp/crs/misc/R42726.pdf

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