Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued
Morgan Stanley Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued increased by 42.7% to $364M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 42.7%, from $255M to $364M. Over 4 years (FY 2021 to FY 2025), Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued shows an upward trend with a 26.5% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.
Analysis
How to read this metric
An increase suggests higher tax risk or ongoing disputes with authorities, while a decrease may indicate the resolution of tax audits or a more conservative tax posture.
Detailed definition
This represents the cumulative accrual for potential interest and penalties associated with uncertain tax positions take...
Peer comparison
Large global financial institutions typically maintain these accruals based on the complexity of their cross-border tax structures and the intensity of ongoing regulatory audits.
unrecognized_tax_benefits_interest_penaltiesHistorical Data
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $142M | $175M | $237M | $255M | $364M |
| QoQ Change | — | +23.2% | +35.4% | +7.6% | +42.7% |
| YoY Change | — | +23.2% | +35.4% | +7.6% | +42.7% |
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued at Other Companies
Frequently Asked Questions
- What is Morgan Stanley's unrecognized tax benefits - income tax penalties and interest accrued?
- Morgan Stanley (MS) reported unrecognized tax benefits - income tax penalties and interest accrued of $364M in Q4 2025.
- How has Morgan Stanley's unrecognized tax benefits - income tax penalties and interest accrued changed year-over-year?
- Morgan Stanley's unrecognized tax benefits - income tax penalties and interest accrued increased by 42.7% year-over-year, from $255M to $364M.
- What is the long-term trend for Morgan Stanley's unrecognized tax benefits - income tax penalties and interest accrued?
- Over 4 years (2021 to 2025), Morgan Stanley's unrecognized tax benefits - income tax penalties and interest accrued has grown at a 26.5% compound annual growth rate (CAGR), from $142M to $364M.
- What does unrecognized tax benefits - income tax penalties and interest accrued mean?
- The total amount of interest and penalties set aside for potential tax disputes.