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Income Taxes
 12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The provision for income taxes was as follows during fiscal 2025, 2024 and 2023: 
 Year ended September 30,
 202520242023
 (In thousands)
Current:
         Federal$123,340 $110,402 $112,456 
         State23,818 10,199 16,844 
         Foreign35,977 35,943 42,327 
183,135 156,544 171,627 
Deferred:
         Federal(26,949)(26,227)(37,884)
         State(3,330)(1,712)(15,025)
         Foreign(2,207)609 5,531 
(32,486)(27,330)(47,378)
Total provision$150,649 $129,214 $124,249 
The foreign provision was based on foreign pre-tax earnings of $144.5 million, $150.8 million and $172.7 million in fiscal 2025, 2024 and 2023, respectively. Current foreign tax expense related to foreign tax withholdings was $15.6 million, $14.6 million and $12.3 million in fiscal 2025, 2024 and 2023, respectively. Foreign withholding tax and related foreign tax credits are included in current tax expense above.
 
Deferred tax assets and liabilities at September 30, 2025 and 2024 were as follows: 
 September 30,
 20252024
 (In thousands)
Deferred tax assets:
Loss and credit carryforwards$6,876 $7,717 
Compensation benefits31,638 32,093 
Operating lease liabilities 7,375 7,881 
Research and development costs100,304 67,795 
Other assets21,538 18,241 
    Total deferred tax assets167,731 133,727 
Deferred tax liabilities:
Intangible assets(8,612)(7,812)
Deferred commission(15,134)(14,484)
Operating lease right-of-use assets (6,479)(7,240)
Other liabilities(18,953)(17,678)
     Total deferred tax liabilities(49,178)(47,214)
Deferred tax assets, net$118,553 $86,513 
Based upon the level of historical taxable income and projections for future taxable income over the periods that the deferred tax assets will reverse, management believes it is more likely than not that we will realize the benefits of the deferred tax assets at September 30, 2025.
As of September 30, 2025, we had available U.S. federal net operating loss (“NOL”) carryforwards of approximately $1.3 million. The U.S. federal NOLs were acquired in connection with our acquisitions of Adeptra in fiscal 2012 and Infoglide in fiscal 2013. The U.S. federal NOL carryforwards will expire at various dates beginning in fiscal 2026, if not utilized. Utilization of the U.S. federal NOLs is subject to an annual limitation due to the “change in ownership” provisions of the Internal Revenue Code of 1986, as amended. We had available an excess California state research credit of approximately $6.6 million as of September 30, 2025.
A reconciliation of the provision for income taxes, with the amount computed by applying the U.S. federal statutory income tax rate of 21% to income before provision for income taxes for fiscal 2025, 2024 and 2023 is shown below:
 Year Ended September 30,
 202520242023
 (In thousands)
Income tax provision at U.S. federal statutory rate $168,545 $134,825 $116,261 
State income taxes, net of U.S. federal benefit 18,733 13,109 14,135 
Foreign tax rate differential5,812 6,675 9,489 
Research credits (6,683)(5,472)(3,600)
Valuation allowance— (2,183)(14,451)
Excess tax benefits relating to share-based compensation(27,638)(14,907)(949)
GILTI, FDII, BEAT and FTC(10,896)(9,265)(9,010)
Other 2,776 6,432 12,374 
Recorded income tax provision$150,649 $129,214 $124,249 
As of September 30, 2025, we had approximately $94.6 million of unremitted earnings of non-U.S. subsidiaries. The Company has provided $3.2 million of deferred tax liabilities for foreign withholding taxes on the undistributed earnings and profits from certain non-U.S. subsidiaries that are not permanently reinvested outside the U.S. For other jurisdictions permanently reinvested, the Company expects the net impact of any future repatriations to be immaterial to the Company’s overall tax liability.
Unrecognized Tax Benefit for Uncertain Tax Positions
We conduct business globally and, as a result, file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In the normal course of business, we are subject to examination by taxing authorities. With a few exceptions, we are no longer subject to U.S. federal, state, local, or foreign income tax examinations for fiscal years prior to 2022.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 
 Year Ended September 30,
 202520242023
 (In thousands)
Gross unrecognized tax benefits at beginning of year$19,879 $13,849 $12,980 
Gross increases for tax positions in prior years678 4,769 — 
Gross decreases for tax positions in prior years— (1,956)(1,127)
Gross increases based on tax positions related to the current year 3,675 4,277 3,650 
Decreases for settlements and payments — — (523)
Decreases due to statute expiration(4,727)(1,060)(1,131)
Gross unrecognized tax benefits at end of year$19,505 $19,879 $13,849 
We had $19.5 million of total unrecognized tax benefits as of September 30, 2025, including $18.0 million of tax benefits that, if recognized, would impact the effective tax rate. Although the timing and outcome of audit settlements are uncertain, it is unlikely there will be a significant reduction of the uncertain tax benefits in the next twelve months.
We recognize interest expense and penalties related to unrecognized tax benefits and penalties as part of the provision for income taxes in our consolidated statements of income and comprehensive income. We recognize interest earned related to income tax matters as interest income in our consolidated statements of income and comprehensive income. As of September 30, 2025, we had accrued interest of $1.9 million related to the unrecognized tax benefits.
The Organization for Economic Co-operation and Development published Pillar Two Model Rules (“Pillar Two”) for a global 15% minimum tax rate that are in the process of being adopted by a number of jurisdictions in which we operate. Pillar Two did not have a material impact on our fiscal 2025 consolidated financial statements.
The One Big Beautiful Bill Act (the “OBBBA”) of 2025 was signed into law on July 4, 2025. We continue to monitor the impact of the tax provisions of the OBBBA, most of which are not effective for FICO until fiscal 2026 and after. The OBBBA did not have a material impact on our fiscal 2025 consolidated financial statements.