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v3.25.0.1

Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Taxes | The provision for income taxes consists of the following:
| Fiscal year ended January 31,
2025 |  | 2024 |  | 2023
Federal: |  |  |  |  |
Current | $ | 138 |  |  | $ | 86 |  |  | $ | 219 |
Deferred | (87) |  |  | (97) |  |  | (222) |
State: |  |  |  |  |
Current | 19 |  |  | 21 |  |  | 28 |
Deferred | (5) |  |  | 3 |  |  | (19) |
Foreign: |  |  |  |  |
Current | 229 |  |  | 206 |  |  | 151 |
Deferred | (22) |  |  | 11 |  |  | (34) |
Income tax provision | $ | 272 |  |  | $ | 230 |  |  | $ | 123 |
Schedule of Differences Between The U.S. Statutory Rate and The Aggregate Income Tax Provision | The differences between the U.S. statutory rate and the aggregate income tax provision are as follows:
| Fiscal year ended January 31,
2025 |  | 2024 |  | 2023
Income tax provision at U.S. Federal statutory rate | $ | 291 |  |  | $ | 239 |  |  | $ | 199 |
State income tax benefit, net of the U.S. Federal benefit | 10 |  |  | 24 |  |  | (3) |
Foreign income taxed at rates different from the U.S. statutory rate | (34) |  |  | (12) |  |  | 22 |
Valuation allowance adjustment | (15) |  |  | 1 |  |  | (38) |
Tax effect of non-deductible stock-based compensation | 25 |  |  | 38 |  |  | 34 |
Stock compensation (windfall) / shortfall | (28) |  |  | 2 |  |  | 10 |
Research and development tax credit benefit | (18) |  |  | (17) |  |  | (12) |
Closure of income tax audits and changes in uncertain tax positions | 52 |  |  | 13 |  |  | 11 |
Tax effect of officer compensation in excess of $1 million | 9 |  |  | 8 |  |  | 10 |
Non-deductible expenses | 5 |  |  | 2 |  |  | 1 |
Global intangible low-taxed income, foreign derived intangible income | (30) |  |  | (39) |  |  | (106) |
Acquisition-related integrations | 1 |  |  | (29) |  |  | (2) |
Other | 4 |  |  | — |  |  | (3) |
Income tax provision | $ | 272 |  |  | $ | 230 |  |  | $ | 123 |
Schedule of Components of Deferred Tax Assets and Liabilities | Significant components of Autodesk’s deferred tax assets and liabilities are as follows:
| January 31,
2025 |  | 2024
Stock-based compensation | $ | 55 |  |  | $ | 53 |
Research and development tax credit carryforwards | 109 |  |  | 118 |
Foreign tax credit carryforwards | 20 |  |  | 4 |
Accrued compensation and benefits | 19 |  |  | 11 |
Other accruals not currently deductible for tax | 15 |  |  | 15 |
Capitalized research and development | 696 |  |  | 514 |
Fixed assets | 18 |  |  | 21 |
Lease liability | 61 |  |  | 80 |
Tax loss carryforwards | 14 |  |  | 10 |
Deferred revenue | 427 |  |  | 538 |
Purchased technology | 38 |  |  | 33 |
Other | 40 |  |  | 31 |
Total deferred tax assets | 1,512 |  |  | 1,428 |
Less: valuation allowance | (131) |  |  | (149) |
Net deferred tax assets | 1,381 |  |  | 1,279 |
Indefinite lived intangibles | (143) |  |  | (128) |
Right-of-use assets | (37) |  |  | (52) |
Deferred taxes on foreign earnings | (28) |  |  | (29) |
Total deferred tax liabilities | (208) |  |  | (209) |
Net deferred tax assets | $ | 1,173 |  |  | $ | 1,070 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of the gross unrecognized tax benefits is as follows:
| Fiscal Year Ended January 31,
| 2025 |  | 2024 |  | 2023
Gross unrecognized tax benefits at the beginning of the fiscal year (1) | $ | 261 |  |  | $ | 238 |  |  | $ | 217 |
Increases for tax positions of prior years (1) | 31 |  |  | 23 |  |  | 9 |
Decreases for tax positions of prior years (1) | — |  |  | (11) |  |  | (3) |
Increases for tax positions related to the current year (1) | 29 |  |  | 13 |  |  | 21 |
Decreases relating to settlements with taxing authorities | (9) |  |  | — |  |  | (5) |
Reductions as a result of lapse of the statute of limitations | — |  |  | (2) |  |  | (1) |
Gross unrecognized tax benefits at the end of the fiscal year | $ | 312 |  |  | $ | 261 |  |  | $ | 238 |
_______________ (1)During the year ended January 31, 2024, the Company corrected its presentation to remove correlative benefits related to certain transfer pricing matters. The above comparatives for fiscal 2023 has been corrected to conform to the current period presentation. The effect of the change on the ending gross unrecognized tax benefits was $15 million in fiscal 2023.

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