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SOI Tax Stats - SOI Bulletin: Spring 2004

Accumulation and Distribution of Individual Retirement Arrangements, 2000 (PDF)
Article by Peter J. Sailer, SOI and Sarah E. Nutter, George Mason University

For 2000, 46 million taxpayers held $2.6 trillion in individual retirement arrangements (IRA’s). Nearly all (91.5 percent) was invested in traditional IRA plans. More than 15 million taxpayers made contributions of $36.5 billion to these plans.

Excel Tables:
1, 2, 3, 4, 5

Related Link:
Individual Tax Statistics

Individual Foreign-Earned Income and Foreign Tax Credit, 2001 (PDF)
Article by Jeff Curry and Maureen Keenan Kahr, SOI

For 2001, U.S. taxpayers living abroad reported $27 billion in foreign-earned income. The foreign-earned income exclusion was $14 billion, while the exclusion for employer-provided housing expenses was nearly $2 billion. There were also over $6 billion of foreign tax credits.

Excel Tables:
1, 2, 3, 4, 5

Related Link:
Individual FEI / FTC Statistics

Individual Income Tax Rates and Shares, 2001 (PDF)
Article by David Campbell and Michael Parisi, SOI

Taxpayers filed 130 million returns for Tax Year 2001. Adjusted gross income on taxable returns fell 4.0 percent and total income tax decreased 10.4 percent.

Excel Tables:
1, 2, 3, 4, 5, 6, 7, 8
Related Link:
Individual Tax Statistics

Interest-Charge Domestic International Sales Corporations, 2000 (PDF)
Data Release by Cynthia Belmonte, SOI

IC-DISC tax provisions provide limited incentives to small U.S. exporters. IC-DISC’s filed 727 income tax returns for 2000. Export gross receipts were $4.7 billion, tax-deferred IC-DISC income reported to shareholders was $0.7 billion, and actual distributions to shareholders were $0.4 billion.

Excel Table:
1
Related Link:
FSC / IC-DISC Statistics

S Corporation Returns, 2001 (PDF)
Article by Kelly Bennett, SOI

Nearly 3 million S corporation returns were filed for Tax Year 2001, the single most popular corporate entity choice, representing 58 percent of all corporate entities.

Excel Tables:
1, 2, 3, 4, 5
Related Link:
S Corporations Statistics
Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2001 (PDF)
Data Release by Michael Strudler and Michael Parisi, SOI
For Tax Year 2001, about 130.3 million returns were filed, a 14.5-percent increase from the 113.7 million returns filed for 1990. The number of returns for all size classes with real adjusted gross income above $100,000 increased by 69.2 percent or more. Excel Tables:
1a, 1b, 1c, 1d, 1e, 1f, 1g, 1h, 1i, 1j, 1k, 1l, 2a, 2b, 2c, 2d, 2e, 2f, 2g, 2h, 2i, 2j, 2k, 2l
Related Link:
Individual Tax Statistics
 

Unrelated Business Income Tax Returns, 2000, with a Decade in Review, 1991-2000 (PDF)
Article by Margaret Riley, SOI

Nonprofit organizations filed approximately 39,000 Forms 990-T for unrelated business income (UBI). After offsetting total gross UBI ($8.4 billion) with deductions ($7.7 billion), unrelated business taxable income (less deficit) was $0.7 billion. Unrelated business income tax was $0.4 billion.

Excel Tables:
1, 2, 3, 4, 5, 6, 7
Related Link:
Exempt Organizations: Unrelated Business Income Statistics
Use of the Federal Empowerment Zone Employment Credit for Tax Year 1997: Who Claims What? (PDF)
Article by Andrew Bershadker, Office of Tax Analysis and Edith Brashares, Horst Frisch, Inc.

For Tax Year 1997, there were 1,168 individual income tax returns that showed EZE credits of $10.9 million against regular tax. In addition, 278 taxable corporations claimed $8.6 million in EZE credit.

Excel Tables:
1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12

Related Link:
Corporate and Individual Tax Statistics

Link: Historical Tables and Appendix

Page Last Reviewed or Updated: 29-Apr-2014