RIAD4302: Applicable Income Taxes
RIAD4302 is the call report code for applicable income taxes, reported on Schedule RI, Income Statement. For Q2 2026 (year to date), 4,297 banks reported it, totaling $46.36B; the median among the 3,430 with a nonzero amount was $448K. The largest value reported for Q2 2026 (year to date) was $8.65B, by JPMorgan Chase Bank, N.A.
Definition
Includes the total estimated federal, state and local, and foreign income tax expense applicable to 'Income (Loss) Before Income Taxes and Extraordinary Items and Other Adjustments (4301)', including the tax effects of gains (losses) on securities not held in trading accounts (i.e., available-for-sale securities and held-to-maturity securities). Also includes as applicable income taxes all taxes based on a net amount of taxable revenues less deductible expenses. Includes income tax effects of changes in tax laws or rates. Also includes the effect of changes in the valuation allowance related to deferred tax assets resulting from a change in estimate of the realizability of deferred tax assets, excluding the effect of any valuation allowance changes that are charged or credited directly to the separate component of equity capital for item 8434 (Schedule RC, item 26.b). Includes the tax benefit of an operating loss carryforward or carryback for which the source of the income or loss in the current year is reported in 'Income (Loss) Before Income Taxes and Extraordinary Items and Other Adjustments (4301)'. Also includes the dollar amount of any material adjustments or settlements reached with a taxing authority (whether negotiated or adjudicated) relating to disputed income taxes of prior years.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RIAD4302 sits on the call report
| Code | RIAD4302 (prefix RIAD, item 4302) |
|---|---|
| Prefix RIAD | Income statement items (Schedule RI and its supporting schedules). |
| Schedule | RI, Income Statement |
| Reported on | FFIEC 031, FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, year to date |
| In the MDRM since | 1984 |
Largest reported values, Q2 2026
| Bank | Headquarters | RIAD4302 |
|---|---|---|
| JPMorgan Chase Bank, N.A. | Columbus, OH | $8.65B |
| Bank of America, N.A. | Charlotte, NC | $3.85B |
| Citibank, N.A. | Sioux Falls, SD | $3.67B |
| Wells Fargo Bank, N.A. | Sioux Falls, SD | $2.56B |
| Capital One, N.A. | McLean, VA | $1.52B |
| Goldman Sachs Bank USA | New York, NY | $1.48B |
| American Express National Bank | Sandy, UT | $1.25B |
| U.S. Bank N.A. | Cincinnati, OH | $1.03B |
| PNC Bank, N.A. | Wilmington, DE | $999.5M |
| Morgan Stanley Bank, N.A. | Salt Lake City, UT | $926.0M |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,297 | $46.36B |
| March 31, 2026 | 4,336 | $20.99B |
| December 31, 2025 | 4,394 | $79.40B |
| September 30, 2025 | 4,435 | $56.61B |
| June 30, 2025 | 4,477 | $34.96B |
| March 31, 2025 | 4,519 | $18.59B |
| December 31, 2024 | 4,543 | $67.00B |
| September 30, 2024 | 4,572 | $51.23B |
Related
All codes on Schedule RI · All call report schedules · Find the code for a loan type · What a call report is