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Non-Current Assets

Tax Credit Carryforward Valuation Allowance

Morgan Stanley Tax Credit Carryforward Valuation Allowance increased by 7.0% to $229M in Q4 2025 compared to the prior quarter. Over 3 years (FY 2022 to FY 2025), Tax Credit Carryforward Valuation Allowance shows an upward trend with a 3.8% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionNon-Current Assets
CategoryRisk
SignalLower is better
VolatilityStable
First reportedQ4 2014
Last reportedQ4 2025Feb 19, 2026

How to read this metric

An increase in the allowance suggests management is less confident in the company's ability to utilize these tax assets, which is a negative signal for future tax savings.

Detailed definition

A contra-asset account established against deferred tax assets related to tax credit carryforwards when it is more likel...

Peer comparison

Standard accounting practice; peers with strong, consistent earnings growth typically maintain lower valuation allowances.

Metric ID: tax_credit_carryforward_valuation_allowance

Historical Data

4 periods
 Q4 '22Q4 '23Q4 '24Q4 '25
Value$205M$211M$214M$229M
QoQ Change+2.9%+1.4%+7.0%
YoY Change+2.9%+1.4%+7.0%
Range$205M$229M
Avg YoY Growth+3.8%
Median YoY Growth+2.9%
Current Streak3+ quarters growth

Frequently Asked Questions

What is Morgan Stanley's tax credit carryforward valuation allowance?
Morgan Stanley (MS) reported tax credit carryforward valuation allowance of $229M in Q4 2025.
What is the long-term trend for Morgan Stanley's tax credit carryforward valuation allowance?
Over 3 years (2022 to 2025), Morgan Stanley's tax credit carryforward valuation allowance has grown at a 3.8% compound annual growth rate (CAGR), from $205M to $229M.
What does tax credit carryforward valuation allowance mean?
A reduction in the value of tax credits because the company may not earn enough profit to use them before they expire.