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Filing Season Statistics

The tables on this page present information from the population of all Forms 1040 processed by the IRS at three critical points in the annual filing season: late May, mid-July and mid-November. These data have been developed as part of a research program to provide authoritative data for use by researchers in cases in which a substantial interest in those data exists and information produced by researchers from incomplete data can lead to inaccuracies.

The first set of tables summarize data from returns filed by late May.  These primarily reflect income earned in the year preceding the Filing Year and reported to the IRS by the April 15th filing deadline, although they may also include some late-filed returns for prior Tax Years. Importantly, these data exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. The data represent approximately 90 percent of all returns that will be processed by the IRS in the calendar year. Because filers requesting an extension generally have more complex finances, on average, the data reflect 84% of the total AGI and 80 percent of the total tax liability that will be reported for all returns filed during the year.  Returns received and processed by mid-July update the earlier tables and represent approximately 95 percent of all filers, 87 percent of total AGI, and 82 percent of total tax liability.  Finally, data in the mid-November tables reflect nearly all returns that will be received and processed by the IRS in a calendar year, including timely filed returns that had been granted a 6-month extension. Again, the information presented primarily represent income earned in the prior year, but will include some late-filed returns for earlier Tax Years.

The final column in each table indicates the share of income from the sale of capital assets represented in the income presented. By comparing the data presented in these tables over time, they can be used to develop early estimates of changes in the economy or to update forecasts of economic activity that were developed using older data.


Late-May filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 21 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year, but exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

2010    2011     2012     2013     2014


Mid-July filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 30 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year, but exclude taxpayers who requested a 6-month filing extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

2010     2011     2012     2013
 


Mid-November filing season statistics by AGI

These tables present information from the population of all Forms 1040 processed by the IRS on or before week 47 of the calendar year. Returns filed primarily reflect income earned in the year preceding the Filing Year.

2010     2011     2012     2013
 


Additional filing season statistics

 

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Page Last Reviewed or Updated: 30-Jun-2014