Each year SOI produces studies that provide statistics on income, deductions, taxes, credits, and more reported by businesses. Select the subject areas below that interest you. Integrated Business Data (IBD) This section contains statistical tables and articles on all businesses, which were compiled to form the SOI Integrated Business Dataset (IBD). The IBD was assembled at the table level from the annual SOI cross-sectional studies of corporations (C and S corporations), partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition. Data from these annual statistical studies are generally publicly available and are published in a variety of SOI reports. Form 8824 XLS Data for Like-Kind Property Exchanges, 1995–2013 Corporations Numerous articles and data which provide statistics on income, deductions, tax, credits, and more as reported by corporations filing on Form 1120 (1120, 1120-A, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and more) returns and associated schedules can be found here. Corporations OneSheet PDF International Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and including form types: 5471, 5472, 1118, 1120-F, 1120-FSC, 5713, 5735, and more. Partnerships Partnerships are relationships between two or more persons who join to carry on a trade or business, with each person contributing money, property, labor or skill, and each expecting to share in the profits and losses of the business. These data come from taxpayers filing Form 1065 or 1065-B. Look here for statistics and related information on partnerships. Partnerships OneSheet PDF Payroll statistics This section presents payroll tax information reported on Form 941, Employer’s Quarterly Federal Tax Return. These data are based on the population of Form 941 returns received and processed by the IRS, shown as reported by the taxpayer before IRS examination. A substantial majority of employers file Form 941. However, the IRS also collects payroll tax information from employers through the following IRS Forms: Form 943, 944, and CT-1. S corporations S corporations are domestic corporations that elect to be taxed individually on the corporation's income; they can have no more than 100 shareholders (only U.S. citizens, resident aliens, estates, certain trusts, and exempt organizations) and one class of stock. These corporations file on Form 1120-S. Look here for statistics and related information on these corporations. Section 965 transition tax Provides data on the transition tax from the inclusion of accumulated foreign earnings and profits from specified foreign corporations in taxable income per amended IRC section 965. Data are taken from the Forms 965 and 965-B, and from the Form 1120 series (1120, 1120-A, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, and more). Form 965 Form 1120 Sole proprietorships Sole Proprietorships are businesses too. Here you'll find statistics covering basic data, business receipts, deductions, and net income reported by an individual taxpayer on Schedule C (non-farm) of Form 1040. There are also statistics for Schedule F (farm) of Form 1040. Non-Farm Farm Excise This section contains statistics on taxes levied on the manufacture, sale, or consumption of commodities, including data for environmental, gasoline, and telephone excise taxes, and more. SOI Bulletin articles The SOI Bulletin is a quarterly publication containing articles and data releases from all SOI programs. Look here for articles sorted by topic and relating to business tax statistics.
