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Unrecognized tax benefits

U.S. Bancorp Unrecognized tax benefits increased by 4.3% to $267M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 4.3%, from $256M to $267M. Over 5 years (FY 2020 to FY 2025), Unrecognized tax benefits shows a downward trend with a -10.8% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ4 2016
Last reportedQ4 2025Feb 23, 2026

How to read this metric

An increase suggests higher tax uncertainty or more aggressive tax planning, while a decrease indicates resolution of tax audits or expiration of statutes of limitations.

Detailed definition

This represents the aggregate amount of tax benefits that have been taken in tax filings but do not meet the threshold f...

Peer comparison

Commonly reported by large banks under ASC 740; peers vary based on the complexity of their jurisdictional tax footprints.

Metric ID: other_unrecognized_tax_benefits

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$487M$513M$350M$256M$267M
QoQ Change+5.3%-31.8%-26.9%+4.3%
YoY Change+5.3%-31.8%-26.9%+4.3%
Range$256M$513M
CAGR-45.2%
Avg YoY Growth-12.2%
Median YoY Growth-11.3%

Frequently Asked Questions

What is U.S. Bancorp's unrecognized tax benefits?
U.S. Bancorp (USB) reported unrecognized tax benefits of $267M in Q4 2025.
How has U.S. Bancorp's unrecognized tax benefits changed year-over-year?
U.S. Bancorp's unrecognized tax benefits increased by 4.3% year-over-year, from $256M to $267M.
What is the long-term trend for U.S. Bancorp's unrecognized tax benefits?
Over 5 years (2020 to 2025), U.S. Bancorp's unrecognized tax benefits has grown at a -10.8% compound annual growth rate (CAGR), from $474M to $267M.
What does unrecognized tax benefits mean?
The total value of tax positions taken that may not be sustained upon audit.