Other
Income Tax Examination, Penalties and Interest Accrued
Bank of America Income Tax Examination, Penalties and Interest Accrued decreased by 31.4% to $72M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 31.4%, from $105M to $72M. Over 5 years (FY 2020 to FY 2025), Income Tax Examination, Penalties and Interest Accrued shows a downward trend with a -11.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2014
Last reportedQ4 2025Feb 25, 2026
How to read this metric
Lower balances indicate fewer tax disputes or successful resolution of past audits.
Detailed definition
This represents the total accrual for potential interest and penalties related to income tax examinations by tax authori...
Peer comparison
Commonly disclosed by global banks; peers with stable tax profiles maintain lower accrual levels.
Metric ID:
other_income_tax_examination_penalties_and_interest_accruedHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $167M | $107M | $134M | $105M | $72M |
| QoQ Change | — | -35.9% | +25.2% | -21.6% | -31.4% |
| YoY Change | — | -35.9% | +25.2% | -21.6% | -31.4% |
Range$72M – $167M
CAGR-56.9%
Avg YoY Growth-15.9%
Median YoY Growth-26.5%
Current Streak2 quarters decline
Income Tax Examination, Penalties and Interest Accrued at Other Companies
Frequently Asked Questions
- What is Bank of America's income tax examination, penalties and interest accrued?
- Bank of America (BAC) reported income tax examination, penalties and interest accrued of $72M in Q4 2025.
- How has Bank of America's income tax examination, penalties and interest accrued changed year-over-year?
- Bank of America's income tax examination, penalties and interest accrued decreased by 31.4% year-over-year, from $105M to $72M.
- What is the long-term trend for Bank of America's income tax examination, penalties and interest accrued?
- Over 5 years (2020 to 2025), Bank of America's income tax examination, penalties and interest accrued has grown at a -11.1% compound annual growth rate (CAGR), from $130M to $72M.
- What does income tax examination, penalties and interest accrued mean?
- The total amount set aside for potential interest and penalties from tax audits.