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SOI Tax Stats - Integrated Business Data

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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 exempt organizations with unrelated business income (Form 990-T) are not included.

Data from these annual statistical studies are generally publicly available and are published in a variety of SOI reports (see Products and Publications or business organizational areas of interest). They represent weighted estimates of U.S. totals by year for each legal form or organizational type, and were discussed at length in the papers below.

The tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 1: Selected financial data on businesses
  Data Presented: Number of Returns, Total Receipts, Business Receipts, Net Income (less deficit), Net Income, and Deficit.
  Classified By: Form of Business, Tax Year
  Tax Years: 1980-2008
 
Table 2: Selected financial data on businesses
  Data Presented: Number of Returns, Total Receipts, Business Receipts, Total Business Deductions, Cost of Goods Sold, Salaries and Wages, Taxes Paid, Interest Paid, Depreciation, Net Income (less deficit), Net Income, and Deficit.
  Classified By: Form of Business, Sector, Size of Business Receipts
  Tax Years: 2003 2002 2001 2000 1999 1998
     
 
Table 3: Selected financial data on businesses
  Data Presented: Number of Returns, Business Receipts, Net Income (less deficit), Net Income, and Deficit.
  Classified By: Form of Business, Sector
  Tax Years: 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998

 

Articles:
All articles are available as PDF files. A free Adobe® reader is available for download, if needed.
 
  Partnerships and Sole Proprietorships, by State, 2007
  Linda Morey - Regional Income Division, Bureau of Economic Analysis
  State-level data from partnerships and sole proprietorships is presented for select variables from the Form 1065 and Form 1040 Schedule C and compared to the U.S. population distribution.
 
  Partnerships and Sole Proprietorships, by Region and State, 2002-2005
  Brian Maisano - Regional Income Division, Bureau of Economic Analysis
  Partnership and sole proprietorship data by region and state are tabulated and summarized.
 
  Integrated Business Data, 2003
  Kelly Luttrell, Patrice Treubert, and Michael Parisi - Statistics of Income, IRS
  Businesses conduct profit-seeking activities in a variety of legal modes, choosing one form over another for various business, tax, or historical reasons. The SOI Integrated Business Data (IBD) was developed to facilitate research on business issues across organizational forms. This initiative was an extension of earlier work in SOI, expanded to include more detailed financial and industrial data, incorporating the latest year for which complete SOI data are available.
 
  An Analysis of Business Organizational Structure and Activity from Tax Data
  Tom Petska, Michael Parisi, Kelly Luttrell, Lucy Davitian, and Matt Scoffic - Statistics of Income, IRS
  The SOI Integrated Business Database (IBD) is being developed to provide evidence that businesses do, in fact, pursue optimal organizational structures. This initiative is an extension of earlier work in SOI, expanded to include Tax Years 1980-2002, incorporating the latest years for which complete SOI data are available.
 
  The Effects of Tax Reform on the Structure of U.S. Business
  Ellen Legel, Kelly Luttrell, Michael Parisi - Statistics of Income, IRS
  This paper is an examination of the changes in business demographics or “business organizational choice” of the various types of business during the 1990’s and the changes in the historical trend from the 1980 period. Tax data will be used to focus on changes in the various business types, receipts, profitability, and tax rates over two recessions due to modifications in the tax code on administrative records sampled at Statistics of Income (SOI) Division of IRS.
 
  Taxes and Business Organizational Choice: Deja Vu All Over Again?
  Tom Petska - Statistics of Income, IRS
  This paper examines business aggregate time series data, in light of the substantial changes to the Internal Revenue Code, which have affected incentives of shifting from one organizational form to another. Data from the major Statistics of Income (SOI) business programs are compiled and examined from 1985 through 1994, the most recent year for which complete data are available.
 

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Page Last Reviewed or Updated: 18-Dec-2013