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Pub 3497 (Rev. 6-2006)

e-file Demographics - Tax Year 2004

With this database, we created a tool to help you, the Electronic Return Originator (ERO), to identify potential clients and focus your marketing, thereby increasing the numbers of electronically filed returns. We also want to help you identify areas to open new offices.  For the third year, we present data on both Individual and Business Returns.  This data is presented in separate workbooks, rather than combined as last year.  Individual Returns are aggregated by ZIP Codes, as in the past, and Business Returns are aggregated by county.  The relatively small number of business returns makes aggregation at the county level more practical than at a more detailed level; in addition, less demographic information is provided about these returns.  As the number of Business Returns filed by EROs increases, we will be able to provide more complete demographics.

The Individual Return data indicates how many EROs are already filing from particular ZIP Codes; thus, you can determine how many other practitioners may be filing electronically in a new or existing office location.  We based the ERO count by ZIP Code of the office location and aggregated the taxpayer data by ZIP Code from the taxpayer returns.  ERO data was extracted from the Third Party Datastore on May 17, 2006.  Taxpayer data for Tax Year 2004 (Processing Year 2005) was extracted from the IRS main database on December 31, 2005 (Tax Year 2004: 1/1/2005-12/31/2005).  Further aggregation was done to produce the Business Return data at the county level.  The file can be read with Microsoft Excel 97 or higher.

Using the AutoFilter command (Data Drop down box, AutoFilter drop down list):

The AutoFilter command applies drop-down arrows directly to column labels in the list, so you can select the item you want to display.  The drop-down box in Excel 97 holds only the first 1,000 original data elements, so if you can not find a ZIP Code or data element, use the Custom method.  When you select an item from the drop-down list, Microsoft Excel temporarily hides the rows that do not contain that item.  You can show all the data in your list by using the Show All command, or remove the AutoFilter drop-down arrows by clearing the AutoFilter command.

Potential Printing Problem:

When you print or preview a worksheet, and “####” appears in one or more columns, the column widths established by your printer configuration are not wide enough to print the data even though it appears on the screen in normal view.   To address this problem, manually resize the columns, as follows:
In the Normal worksheet view, drag the boundary on the right side of the column heading until the column width shows a number.
On the File menu, click Print Preview to preview the page.
Repeat steps 1 and 2 as necessary until the column appears correctly.


30-44: The count of returns with primary taxpayer’s age between 30 and 44.
45-60: The count of returns with primary taxpayer’s age between 45 and 60.
>60:    The count of returns with primary taxpayer’s age greater than 60.

AVG AGI: Average Adjusted Gross Income (AGI).

AVG REFUND: Average refund amount for refund returns only.

COUNTY: The primary political divisions of most States are termed "counties."  In Louisiana, these divisions are known as "parishes." In Alaska, which has no counties, the county equivalents are the organized "boroughs" and the "census areas" that are delineated for statistical purposes by the State of Alaska and the Census Bureau.  In four States (Maryland, Missouri, Nevada, and Virginia), there are one or more cities that are independent of any county organization and thus constitute primary divisions of their states.  These cities are known as "independent cities" and are treated as equivalent to counties for statistical purposes.  The part of Yellowstone National Park that is in Montana is treated as a county equivalent.  The District of Columbia has no primary divisions, and the entire area is considered equivalent to a county for statistical purposes.

DESIGNATED MARKET AREAS (DMAs): DMAs are used by Nielsen Media Research to identify TV stations whose broadcast signals reach a specific area and attract the most viewers. There are currently 210 Designated Market Areas throughout the U.S. (This variable is only in the Nationwide e-file Demographics database, Publication Number 3497.)

DIRECT DEPOSIT: The count of returns indicating Direct Deposit.

EITC: The count of returns with Earned Income Tax Credit.

ERO-PREPARERS: The count of Electronic Return Originators (EROs) by ZIP Code on May 17, 2006.  An ERO is an Authorized IRS e-file Provider who originates (starts) the electronic submission of income tax returns to the IRS.  EROs may originate the electronic submission of income tax returns that have been prepared by themselves or preparers they employ, by taxpayers, by other EROs, and by other paid preparers.  The EROs are assigned an Electronic Filing Identification Number (EFIN) to transmit returns and are divided into two categories:
APPROVED EFINs: The count of EROs with EFINs; and
ACTIVE: The count of EROs with EFINs who have transmitted this season.

SINGLE:  The count of returns with Single as the filing status.
MARRIED JOINT: The count of returns with filing status Married Filing Jointly.
HEAD OF HOUSEHOLD: The count of returns with filing status Head of Household.

FORM 1041:  The count of all estate and trust returns (Form 1041) are aggregated by county.

FORM 1065: The count of all partnership returns (Form 1065) are aggregated by county.

FORM 1120 & 1120A: The count of all US Corporate income tax returns (Form 1120) & US short form Corporate income tax returns (Form 1120A) are aggregated by county.

FORM 1120S: The count of all S-Corporation income tax returns (Form 1120S) are aggregated by county.

RETURNS DONE BY PREPARERS: The count of returns prepared by someone other than the filer, i.e., a paid preparer.

TOWN: Small residential area or city.

TOTAL # OF REFUNDS: The count of returns with a refund paid.

TOTAL # OF RETURNS: All returns, including both paper filed and e-filed.

PAPER:  The count of paper returns.
e-file: The count of Online and ERO returns (does not include TeleFile).

XX:  Represents counts of less than ten.

ZIP CODE: ZIP Codes are administrative units established by the United States Postal Service (USPS) for the distribution of mail.  ZIP Codes serve addresses for the most efficient delivery of mail, and therefore generally do not respect political or census statistical area boundaries.  They usually do not have clearly identifiable boundaries, often serve a continually changing area, are changed periodically to meet postal requirements, and do not cover all the land area of the United States.  ZIP Codes are identified by five-digit codes assigned by the USPS.  The first three digits identify a major city or sectional distribution center, and the last two digits generally signify a specific post office's delivery area or point.

# OF SCH C: The count of returns with Schedule C attached.

# OF SCH F: The count of returns with Schedule F attached.

Contact info:
Kevin Mullen
Small Business/Self-Employed: Research
e-mail: Kevin.A.Mullen

Page Last Reviewed or Updated: 25-Apr-2013