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SOI Tax Stats - Special Studies on Individual Tax Return Data

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In addition to the annual studies on Individual Tax Return data, there are also non-recurring studies for which we produce bulletin articles, statistical tables, and papers. Below is an index of these articles:

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

All bulletin articles and papers are available as PDF files. A free Adobe® reader is available for download, if needed.


Data on Salaries and Wages and Business Income, by Gender, Tax Year 2009
This table contains IRS data classified by gender and size of adjusted gross income (AGI). The data presented are for tax year 2009 and cover: (1) AGI reported on all returns; (2) salaries and wages (distinguishing men and women) as reported on Form W-2 (Wage and Tax Statement); and, (3) the aggregate business income (distinguishing men and women) subject to self-employment tax as reported on Schedule SE (Self-Employment Tax). The business income data include net earnings from sole proprietorships as reported on Schedule C (Profit or Loss from Business), net earnings from farm proprietorships as reported on Schedule F (Profit or Loss from Farming), self-employment income of general and/or limited partners of partnerships, and net earnings for ministers and members of religious orders. Also, included is a break-out between joint and non-joint returns.

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Further Analysis of the Distribution of Income and Taxes, 1979-2002 with some related Tables Paper by Michael Strudler and Tom Petska, Statistics of Income, IRS, and Ryan Petska, Quantitative Economics and Statistics, Ernst and Young LLP

In this analysis, we examine changes in the income distribution and tax burdens between 1979-1999 including the effects of Federal income and Social Security payroll taxes on the after-tax distribution of income. In addition to analysis of the basic data, we estimate Lorenz curves and Gini coefficients to see how income inequalities have changed over time.

Selected Income and Tax Items from Inflation-Indexed Individual Tax Returns, 1990-2004
Data Release by Michael Strudler and Michael Parisi, SOI

For Tax Year 2004, some 132.2 million returns were filed, a 16.3 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 83.5 percent.

Statistical Tables

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Accumulation and Distribution of Individual Retirement Arrangements, 2000–2010

2010 Article by Victoria L. Bryant and Jon M. Gober, SOI
2008 Article by Victoria L. Bryant, SOI
2004 Article by Victoria L. Bryant, SOI
2001-2002 Article by Victoria L. Bryant and Peter J. Sailer, SOI
2000 Article by Peter J. Sailer, SOI and Sarah E. Nutter, George Mason University

By the end of 2010, the fair market values for Individual Retirement Arrangements (IRAs) had recovered from their precipitous decline in 2008 to reach levels higher than their previous peak in 2007. Prior to 2008, the value of investments in IRAs exhibited steady growth, reaching $4.7 trillion for 2007. In 2008, year-end values dropped nearly 23 percent, to $3.7 trillion. Since then, year-end values have recovered, reaching $4.5 trillion in 2009 and $5.0 trillion in 2010.

Statistical Tables

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Selected Itemized Deductions, Schedule A, 1990-2001
Data Release by Jason Walters and Victor Rehula, SOI

Itemized deductions (after limitations) claimed on Schedule A have increased significantly over the last decade from $458.5 billion to $884.5 billion.

Statistical Tables

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Comparing Salaries and Wages of Women Shown on Forms W-2 to Those of Men, 1969-1999
Article by Ellen Yau, Kurt Gurka, and Peter Sailer, SOI

From 1969 to 1999 there was a steady increase in the proportion of the salaried workforce represented by women.

Statistical Tables

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Personal Exemptions and Individual Income Tax Rates, 1913-2002
Data Release by Bob Wilson

Of all the sources of Federal revenue, the individual income tax is the most productive, accounting for over half of total Federal tax collections.

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Income by Gender and Age from Information Returns, 1998
Article by Peter Sailer, Ellen Yau, and Victor Rehula, SOI

For tax year 1998, U.S. taxpayers earned a total of $3.73 trillion in salaries and wages, as reported on Forms W-2 associated with their returns. Of this amount, $2.42 trillion (or 65 percent) were earned by men.

Statistical Tables

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Family Cross-Section File, 1993: Combining Parents and Dependents into Family Units
Article by Michael E. Weber

Data from the 1993 Statistics of Income Individual File show that, of the nearly 115 million returns filed for that Tax Year, over 9 million were filed by dependents of other taxpayers. Over 7 million of these had Adjusted Gross Income of less than $5,000, representing almost half of the returns in this category.

Statistical Tables

Individual Income Tax Returns (Individual file)

Individual Income Tax Returns (Family Cross-Section file)

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Individual Noncash Charitable Contributions

Snapshot of Individual Noncash Charitable Contributions, 2008

2010 Article by Pearson Liddell and Janette Wilson, SOI
2009 Article by Pearson Liddell and Janette Wilson, SOI
2008 Article by Pearson Liddell and Janette Wilson, SOI
2007 Article by Pearson Liddell and Janette Wilson, SOI
2006 Article by Pearson Liddell and Janette Wilson, SOI
2005 Article by Janette Wilson, SOI
2004 Article by Janette Wilson and Michael Strudler, SOI
2003 Article by Janette Wilson and Michael Strudler, SOI
 

For tax year 2010, 7.3 million individual taxpayers reported a total of $34.9 billion in deductions for noncash charitable contributions.

Statistical Tables

2010

2009

2008

2007

2006

2005

2004

2003

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Farm Proprietorships, 1998-2004
Article by Kevin Pierce and Mary Jezek, SOI

Over 20 years has passed since detailed information on farm sole proprietorships has been published. The present study was initiated to provide data on the characteristics of farm proprietorships from Tax Year 1998-2004. Overall, the number of returns with farm proprietorships decreased slightly over this period to approximately 2.0 million returns for 2004, representing a 4.5-percent decline from 1998.

Statistical Tables

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Ninety Years of Individual Income and Tax Statistics, 1916-2005
Article by Scott Hollenbeck and Maureen Keenan Kahr, SOI

Since 1916, the Internal Revenue Service (IRS) has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income (SOI) reports were created shortly after enactment of the modern income tax in 1913.

Statistical Tables

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 Individual Income Tax Returns, by Age of Primary Taxpayer, Tax Years 1997 and 2007
Article by Jeff Curry and Jonathan Dent, SOI

Individual income taxpayers filed approximately 143 million returns in 2007, a 16.8-percent increase from the 122.4 million returns filed in 1997. Taxpayers whose ages were 35 to 44 filed the most returns in 1997 and 2007, with 27.1 million returns filed by the age group in both years. This age group also accounted for the largest percentage of adjusted gross income (AGI) in 1997, representing 26.6 percent of total AGI claimed in this year.

Statistical Tables

1997:

2007:

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 Individual Income Tax Returns, by State, 2007
Article by Taquesha Cain, SOI

For Tax Year 2007, there were approximately 142.2 million individual income tax returns, excluding the additional tax returns filed solely for the economic stimulus payment. The adjusted gross income (AGI) reported on these returns totaled slightly less than $8.7 trillion.

Statistical Table:

 

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Page Last Reviewed or Updated: 15-May-2014